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

Abstract

Abstract: The main objective of this study was to evaluate the quality of the internal audit and the financial information of companies located in the province of Manabí, sector 1 of Ecuador, during the year 2023. A non-experimental research design was used, cross-sectional and descriptive, using structured surveys to collect numerical data; The sample included companies registered with the Superintendency of Companies. Within The main results revealed satisfaction with the quality of the internal audit and the financial information, although areas of improvement were highlighted, particularly in the auditor independence and consistency in reporting financial. The conclusions suggest the need to implement improvement programs continuous and strengthen audit processes to optimize the accuracy and timeliness of the financial information.