La auditoría externa y su influencia en la gestión empresarial, de medianas y grandes empresas de la provincia El Oro, Sector 1, en Ecuador, periodo 2016 al 2018.

Abstract

Abstract:The objective of this degree work was to determine the impact of the external audit on the business management of medium and large companies in the El Oro province, Sector 1, in Ecuador, from 2016 to 2018. The study analyzed business management and the Contribution of the external audit to 56 companies in the cantons of Machala, registered with the Superintendency of Companies, Securities and Insurance. Data collection was done through a survey that included aspects related to planning, organization, management and control with the support of a Likert scale. To verify the contribution of the external audit, the audit reports of these companies were analyzed, highlighting the type of opinion issued by the external auditors. Finally, it was concluded that the external audit positively influences the strengthening of the elements of business management, of medium and large companies in the province of El Oro, Sector 1, since it supports guaranteeing legality, honesty, opportunity , performance and transparency in the behavior of people involved in administrative processes and procedures.