La auditoría interna y calidad de los informes financieros en bancos de la provincia de Loja, año 2022

Abstract

Abstract: Internal auditing plays a fundamental role in decision-making by companies. financial institutions for their contribution in the presentation of financial information. The objective of the research was to analyze the quality of the internal audit and quality of the financial information in the banks of the province of Loja. The methodology used was A non-experimental descriptive research with a quantitative approach was applied as instrumented a questionnaire with a Likert scale, which was addressed to the audit heads or financial directors of the 12 study banks. As a result, it was determined that the Most internal audit areas and financial departments practice variable of autonomy, competence and compliance with standards and are prepared to protect banks from any type of threat or risk; Likewise, the financial information that complies with all the fundamental and improvement characteristics, seeking that the data is presented in the required time and is easy to understand for all interest groups.