Calidad de auditoría interna e información financiera de las empresas de la provincia de Pichincha, sector 2 de Ecuador año 2023

Abstract

Abstract: This research addresses the importance of internal auditing in business management, with an emphasis on its impact on process optimization and strategic decision-making. The objective is to analyze the quality of internal auditing and financial reporting in companies in Sector 2 of Pichincha, Ecuador, in 2023. A descriptive and cross-sectional methodology was used, utilizing structured surveys and statistical analysis to identify auditor profiles and assess the company landscape. The results show a predominance of university-educated personnel. Furthermore, manufacturing industries stand out for their adoption of internal auditing and advances in digital banking, although opportunities for improvement are observed in technological innovation and advanced training. In conclusion, internal auditing remains a key pillar for ensuring the quality of financial reporting and business success, so it is suggested that training be strengthened and innovation promoted in audit processes.