Hi Dear, the quote you mentioned is from a research article. By carefully reading that paper, you would be able to identify the theories quoted in it. If there are no such theories, you may refer to corporate governance theories, for instance, agency theory, agency cost perspective, entrenchment hypothesis, etc.

For further highlights on the theories of corporate governance, refer to my studies in the given link:

https://www.researchgate.net/profile/Sitara-Karim/research

Jacqueline:

Este tipo de análisis sirve para la corrección de errores, que serian re-procesos cuantiosos en termino de costos o gastos; También ayudaría a elaborar el plan de prevención o predicción en el proceso de auditoria general. Así mismo desde otro punto de vista, permite agilizar y crear el conocimiento inicial del objeto auditado, de tal manera que se optimice dicho proceso o procedimiento.

This type of analysis serves to correct errors, which would be substantial re-processes in terms of costs or expenses; It would also help to develop the prevention or prediction plan in the general audit process. Likewise, from another point of view, it allows speeding up and creating the initial knowledge of the audited object, in such a way that said process or procedure is optimized.

Try to make a SWOT analysis, this is a first step before moving on to building a theory.

good luck