Calidad de la auditoría interna e información financiera de las empresas de la provincia de Pichincha, sector 5 de Ecuador. Año 2023

Abstract

Abstract: This research examines the contribution of internal audit quality and financial reporting of companies in the province of Pichincha, sector 5 of Ecuador in the year 2023. The study focuses on evaluating how internal audit processes influence the transparency and reliability of companies' financial data. Through a quantitative methodology, data were gathered from various sector companies to identify current internal audit practices and their impact on financial management. The results demonstrated that auditing is crucial for risk mitigation. The study concludes that companies maintain acceptable management concerning their internal audit processes and comply with accounting and fiscal regulations. It is recommended to implement internal audit departments to enhance analysis and strengthen the quality of financial information, thereby contributing to sustainable development and competitiveness of companies in the region.