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Jharol Thelmo Reyes Lizana

La auditoría de gestión y la gestión de procesos operativos son esenciales para el éxito de los condominios en Lima Norte. Este estudio buscó determinar la influencia de la auditoría de gestión en los procesos operativos de los condominios en Lima Norte durante el 2022. Se realizó un estudio cuantitativo explicativo no experimental transversal, encuestando a 115 condominios y utilizando estadística descriptiva, regresión lineal y correlación de Pearson. El 52.17% de los condominios realizaron auditorías de gestión en los últimos 12 meses. Se encontró una relación positiva y significativa entre la auditoría de gestión y la gestión de procesos operativos (R2=0.687, p<0.001), así como entre las dimensiones Caracterización (R2=0.622, p<0.001) y Contribución (R2=0.766, p<0.001) de la auditoría de gestión y los procesos operativos. En conclusión, la auditoría de gestión influye significativamente en la optimización de los procesos operativos en los condominios de Lima Norte.

Management audit and operational process management are essential for the success of condominiums in North Lima. This study sought to determine the influence of management audit on the operational processes of condominiums in North Lima during 2022. A quantitative explanatory non-experimental cross-sectional study was conducted by surveying 115 condominiums and using descriptive statistics, linear regression and Pearson's correlation. 52.17% of the condominiums performed management audits in the last 12 months. A positive and significant relationship was found between management audit and operational process management (R2=0.687, p<0.001), as well as between the Characterization (R2=0.622, p<0.001) and Contribution (R2=0.766, p<0.001) dimensions of management audit and operational processes. In conclusion, the management audit significantly influences the optimization of operational processes in condominiums in North Lima.

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Reyes Lizana, J. T. (2025). Auditoria de gestión y la gestión de procesos operativos en el sector inmobiliario de Lima. Revista Enfoques, 9(33), 35–47. https://doi.org/10.33996/revistaenfoques.v9i33.196
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Jharol Thelmo Reyes Lizana, Universidad Nacional Mayor de San Marcos. Lima, Perú

Bachiller en Administración de Empresas. Licenciado en Administración de Empresas, Universidad Nacional Mayor de San Marcos. Docente universitario en la UNMSM y otras instituciones. Gerente de instituciones privadas en las áreas administrativas, contables y de auditoria.

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