Calidad de la auditoría interna e información financiera de las empresas de la provincia de Chimborazo, sector 1 de Ecuador, año 2023

Abstract

Abstract: In today's dynamic business world, the quality of internal audit and the accuracy of financial information are fundamental pillars that influence the credibility, transparency and efficiency of organizations. Internal auditing not only ensures the integrity of financial reporting but also helps in making informed and effective business decisions. Therefore, the research sought to analyze the quality of the internal audit and financial information of companies in the province of Chimborazo, Sector 1 of Ecuador, Year 2023. The methodology used was based on field, bibliographic-documentary research and a design non-experimental, the technique used to collect research data was the survey, the same applied to those responsible for the financial area of companies in sector 1 of the province of Chimborazo. As a result, the analysis of the quality of internal audit and financial reporting in the companies under study reveals that internal audit plays a crucial role in ensuring the integrity and accuracy of financial reporting. However, there is significant variability in the quality of these audits between companies, which affects the reliability of the financial information presented.