La auditoría interna como herramienta para toma de decisiones gerenciales en las medianas y grandes empresas de la provincia del Azuay, año 2018. Sector 2

Abstract

Abstract: The main objective of this degree project was to determine the use of internal auditing as a tool in the management decision-making of large and medium-sized enterprises in the province of Azuay, Sector 2. The methodology used was of a descriptive type with a quantitative, nonexperimental approach; as a research technique, the survey was applied to 115 managers or, failing that, to a member of the available administrative staff. The data were obtained and the results were tabulated and interpreted, in which it was determined that, in the large and medium enterprises of financial activity, commerce and health belonging to the city of Cuenca, fully agree that internal auditing provides managers with timely and clear information to prevent inconsistencies in their procedures, policies and controls so that they can make decisions that can optimise the protection of their assets, operations and financial results.