Las Estrategias de generación de reportes en auditoría operativa: selección según disponibilidad, periodicidad y velocidad de actualización de datos

The article presents a methodological guide aimed at optimizing the selection of strategies for generating reports in the context of operational auditing. A conceptual matrix is proposed that classifies the most appropriate types of reports according to three key criteria: data availability (manual or automatic), query frequency (high or low) and information update speed (high or low). Four specific formats are identified: dynamic real-time dashboards, manually updateable panels, periodic aggregate reports and detailed analytical reports. This classification allows the reporting format to be strategically adapted to the specific needs of each organization. Although it is recognized that there may be particular conditions that require mixed or alternative formats, the guide offers an initial framework to facilitate the appropriate choice.