Calidad de la auditoría interna e información financiera de las empresas de la provincia de Santo Domingo, sector 1 de Ecuador. Año 2023.

Abstract

Abstract:The following research presents the quality of internal auditing and financial reporting in companies in the province of Santo Domingo de los Tsáchilas and how the lack of knowledge and implementation of internal auditing standards and information transparency affects the development of organizations, as not all have a specific knowledge base for decision-making. An analysis is used based on the results obtained from the collection of information from the companies that served as the basis for this research study. The quality of financial reporting is described and how it influences the credibility of financial statements. The quality of internal auditing directly impacts the quality of financial reporting, as it determines the accuracy, reliability, relevance, and clarity of financial data, improving companies' internal controls to identify weaknesses and data processing. A good internal audit can help identify risk areas where data manipulation or unintentional errors could occur.