La auditoría externa y su influencia en la gestión empresarial, de medianas y grandes empresas de la provincia de Imbabura, en Ecuador, período 2016 al 2018

Abstract

Abstract: The external audit is carried out in various business sectors with the aim of mitigating risks when operating in changing environments; entities from several Latin American countries do not carry it out despite the obligation; In Ecuador, companies that meet certain size characteristics are required to make management transparent and provide reliability to published financial information; however, studies on the contribution of external auditing to business management need to be strengthened. The research was non-experimental descriptive, it observed the influence of the external audit in the organizations of Imbabura, between 2016 and 2018. The methodology used convenience sampling selecting 40 companies, applied an opinion survey to the managers, analyzed the audit reports external and evaluated the contribution to business management. 74.17% of the organizations present reports without qualifications; Most of them reflect that the external audit evaluates the activities and proposes corrective actions to optimize management. This study provides basic information for future research, guides to comply with the recommendations given and improve organizational operations.