Hermeneutic perspective of efficiency in audit processes

Abstract

Efficiency in audit processes has traditionally been understood as the timely compliance with established standards, procedures, and deadlines. However, this view proves limited when analyzing the actual complexity of organizations and the human dynamics that permeate them. The purpose of this essay is to reflect on audit efficiency from a hermeneutic perspective, moving away from the strictly positivist approach that predominates in administrative sciences. It is argued that a truly efficient audit is not defined solely by technical speed or quantitative indicators, but by the auditor's ability to interpret the meanings underlying the organizational culture. Drawing from the hermeneutic circle and communicative action, it is argued that auditing constitutes a dialogic process that fosters understanding, institutional learning, and continuous improvement.