Calidad de la auditoría interna e información financiera de las empresas de la provincia de Santa Elena, Sector 1 de Ecuador. Año 2023

Abstract

Abstract: This study focused on evaluating the quality of internal auditing and financial reporting of companies located in the province of Santa Elena, Sector 1 of Ecuador, during the year 2023. Using a non-experimental, cross-sectional and descriptive research design, numerical data was collected and analyzed through structured surveys. The sample was composed of companies registered with the Superintendency of Companies. The results indicate a positive quality of internal auditing and financial reporting, although areas for improvement were identified, especially in auditor autonomy and timeliness of financial reports. Recommendations include the implementation of continuous improvement programs and the optimization of financial reporting processes; thus, the study provides a basis for future research and improvements in corporate governance in the region.