Calidad de la auditoría interna e información financiera de las empresas de la Provincia de El Oro, sector 3 de Ecuador. Año 2023

Abstract

Abstract: The research evaluates the quality of internal auditing and financial information in companies from sector 3 of the El Oro province in 2023, successfully achieving the proposed objectives by identifying strengths and areas for improvement in these areas. Internal auditing stands out for its compliance with international standards and technical competencies, although there are limitations in the auditors' autonomy. Financial information is reliable and useful for decision-making, meeting criteria of relevance and faithful representation. The methodology used was a non-experimental, cross-sectional, and descriptive design, based on surveys directed at audit and finance personnel, with data analyzed through descriptive statistics. This study is significant as it provides a comprehensive view of business management in a key sector for the Ecuadorian economy and highlights the importance of strengthening internal and external processes to ensure transparency and business sustainability.