Optimizing operational efficiency in the footwear industry through continuous audit monitoring

Continuous audit monitoring, enhanced by advanced technologies and automation, is critical to optimize operational efficiency in companies. Therefore, this study focused on designing a continuous audit monitoring system to improve operational efficiency in the footwear industry, using a mixed methodology that combined quantitative and qualitative data obtained through surveys and document review. The results revealed a positive perception regarding monitoring in terms of risk identification, alignment with organizational objectives and quality improvement, although challenges were identified related to staff training, policy updates and the effectiveness of alerts. Based on these findings, it is concluded that the design of a continuous audit monitoring system will optimize the operational efficiency of the footwear industry by strengthening internal controls, automating data analysis and early detection of irregularities, provided that its implementation is regular.