La auditoría interna como herramienta para la toma de decisiones gerenciales en las medianas y grandes empresas de la provincia de Azuay sector 1. Año 2018

Abstract

Abstract: In order to make the right decision, managers and senior executives require valuable and timely information. To this end, the application of internal audit is essential, since its purpose is to generate value and improve the operations of the organization by facilitating its development and growth. The main objective of this paper is to determine the use of internal audit as a tool for management decision-making in medium and large companies in the province of Azuay sector 1, year 2018. To carry out the study, the non-experimental quantitative method was used, with the application of a survey to 103 companies. The result is that most of the medium and large companies in Azuay have an internal audit unit, because they are aware of the many benefits that systematic evaluation provides to the company, such as evaluating, reviewing and determining an adequate control that allows them to identify weaknesses that will later be minimized, taking into account internal audit as a work strategy that promotes the development of the organization.