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

Abstract

Abstract: The internal audit as an analytical and systematic process, allows to evaluate the compliance of the operations and activities of both public and private entities, through an independent assessment, in accordance with international auditing standards, accounting policies and current legal regulations. Therefore, in order to fulfill the objectives set, the purpose of this degree work is to analyze the quality of the internal audit and evaluate the accuracy and reliability of the financial information presented by large and medium-sized companies located in the province of Azuay, sector 2, during the period 2023. Additionally, the study is focused on the evaluation of internal control through a descriptive cross-sectional design, to ensure transparency and control, through the application of surveys designed for sixteen large companies and five medium-sized companies, which will determine whether these entities use evaluation mechanisms and competencies in the area of internal audit, autonomously, applying national and international standards in business management, facilitating the quality of financial reporting through comparability, comprehensibility and competence, for proper decision making.