Calidad de la auditoría interna e información financiera de las empresas de la provincia del Guayas, sector dos, Ecuador

Abstract

Abstract: This research examines the quality of internal audit and financial information in businesses located in sector two, Ecuador, for the year 2023. A non-experimental, crosssectional, and descriptive research design was employed. Through surveys conducted among 20 companies within the sector under study, it was found that internal audit is positively perceived by departmental heads, highlighting adequate levels of autonomy and competence among personnel, compliance with regulations, and value addition to the companies. Regarding financial information, it was observed to meet criteria such as comparability, comprehensibility, relevance, faithful representation, timeliness, and verifiability, thereby enhancing the precision and reliability of financial decisions. These findings align with previous studies and suggest the implementation of ongoing training, periodic process reviews, and adoption of best practices to further enhance the quality and transparency in internal audit practices and financial information reporting among the studied companies.