Validación por expertos de SELAUD-T como instrumento para seleccionar auditores internos
Abstract
This study introduces and validates the SELAUD-T instrument, designed to objectively assess the technical competencies of internal auditor candidates in quality management systems. The tool considers four quantifiable criteria: academic degree, technical training, work experience, and auditing experience. Content validity was established through the judgment of twenty experts using Aiken’s V coefficient and Lawshe’s Content Validity Ratio (CVR). Results showed that all items exceeded the minimum acceptable thresholds (V ≥ 0.70; CVR ≥ 0.42), confirming adequate content validity. Overall, SELAUD-T is a valid instrument for standardizing and enhancing transparency and consistency in internal auditor selection processes.
Fields of Study & Subjects
Knowledge Management in Higher Education
Business
Education
Mathematics Research
Accounting and Financial Management
Publication details
- Journal / source
- Revista Multidisciplinar Epistemología de las Ciencias
- Volume
- 3
- Issue
- 1
- Pages
- 195–218
- Publication date
- 7 January 2026
- Language
- ES