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

Abstract

Abstract: The objective of this research work is to evaluate the quality of the audit internal and financial information of the companies in the province of Imbabura, Sector 1 of Ecuador, during the year 2023. Using a non-experimental research design, cross-sectional and descriptive, numerical data were collected and analyzed through surveys structured. The sample was made up of companies registered with the Superintendency of Companies. This study research contributes in a timely manner to guarantee the reliability and accuracy of audit quality and financial reporting within the companies in the sector of study in question. The research results show actual or true condition of internal auditing and financial reporting, to Although areas for improvement were identified, particularly in the independence of the auditors lack seriousness and timeliness of financial reports. The recommendations include the adoption of continuous improvement programs and the perfection of processes to the creation and delivery of financial reports. As a result, this study establishes the bases for future research and evolution in the business management of the town.