The impact of innovation systems: The case of Latin American business culture

Resumen

Auditing is a procedure that allows organizations to ensure that their processes are transparent and reliable and to reduce and mitigate operational and financial risks before they become major problems for the organizations. Therefore, the study aimed to examine how audits can influence management decision-making in the transition to Industry 5.0 in Costa Rica. For this purpose, a qualitative-exploratory approach was selected, where, using a survey and documentary review, the most important characteristics of the phenomenon were identified. The findings show an absence in the use of audit management models in ninety percent of the identified companies, which evidences a lack of control systems and undocumented processes, giving room for improvement processes that can lead to greater efficiency and cost reduction. In conclusion, the use of audit management models becomes an essential piece in the path of industry 5.0, being emerging technologies such as Blockchain and cobots as essential pieces for the monitoring and control of business processes to be monitored by these models.