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

Abstract

Abstract: This research analyzes the quality of internal auditing and financial information in companies in the province of Morona Santiago, sector 1 of Ecuador, in 2023. It highlights the internal and external factors affecting the management of audit processes in the business environment. The methodology used includes primary data through surveys and questionnaires conducted with managers of various companies. The results indicate that companies must quickly adjust their strategies to face market fluctuations, new regulations, and technological advancements. The quality of internal auditing is high, although some companies show deficiencies in internal control and corporate social responsibility. Additionally, many companies present financial information in a transparent, reliable, understandable, relevant, and timely manner. The conclusions suggest promoting business resilience, implementing gender equity policies, encouraging continuous education, conducting periodic internal audits, and adopting standardized formats for financial information.