Calidad de la auditoría interna e información financiera de las empresas de la provincia de Loja, sector 2 de Ecuador. Año 2023

Abstract

Abstract: This work is carried out with the objective of determining the quality of the internal audit and financial information of companies in the province of Loja, sector 2 of Ecuador, year 2023. The research was non-experimental, transversal descriptive with a quantitative approach. The sample was made up of 21 companies to which a questionnaire was applied, which was answered by those responsible for the internal audit departments or their delegates. The results obtained show a positive evaluation of the quality of internal audit and financial information in companies in the province of Loja, highlighting the importance given to the experience, certification and continuous training of the personnel involved in these areas, which reinforces the quality of the work carried out. Regarding the quality of financial information, there is a positive perception about the comparability, understandability and faithful representation of the financial information presented; However, although timeliness in the preparation of financial reports is generally good, there is room for improvement to ensure that all reports are consistently delivered on time.