Metodología Kanban aplicado a los procesos de auditorías en las firmas auditoras de la ciudad de Quito.

Abstract

This research article analyzes the impact of the Kanban methodology on audit processes in audit firms in the city of Quito. Kanban is used to optimize audit processes through workflow visualization and continuous improvement. This methodology allows audit teams to manage their tasks more efficiently, identify bottlenecks, and reduce lead times. Kanban is based on principles such as work visualization and work-in-progress limitation. In the audit context, each planned audit is represented as a Kanban card, which includes document preparation, audit execution, record review, and implementation of corrective actions. This facilitates understanding of work progress and helps teams adapt to changing project needs. The sample considered for our research was 10 audit firms ranked in the top 10. The results showed that the implementation of the Kanban methodology has had a positive impact on auditing firms, allowing them to optimize their processes and improve the quality of their services.