Calidad de la auditoría interna e información financiera de las empresas de la provincia de Manabí, sector 4 de Ecuador 2023.

Abstract

Abstract: The present research work examines the influence of the quality of the internal audit on the accuracy of the financial information of companies in the province of Manabí, sector 4 of Ecuador. This research aimed to determine the quality of the internal audit and financial information of the companies in the province of Manabí of the canton of Portoviejo in the year 2023, the non-experimental methodology was used with a transversal descriptive approach based on the analysis of data with the collection of information from eighteen surveyed companies. The study highlights the need for continuous training for internal auditors and the adoption of auditing practices based on international standards. In conclusion, improving the quality of internal audit is essential for the economic development and sustainability of companies in the province of Manabí, contributing to a more reliable and robust business environment.