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

Abstract

Abstract: The research aimed to evaluate the quality of internal auditing and financial information of companies in the province Carchi, canton Montúfar, during 2023. Using a non-experimental, cross-sectional descriptive design, data were collected through surveys administered to internal audit managers and financial executives. These surveys addressed general company aspects, the quality of internal auditing, and the quality of financial information. The results highlight strengths in autonomy, professional competence, and information reliability, although limitations were identified in comparability and the standardization of financial reports. This analysis provides insight into the companies' ability to comply with international standards, ensuring transparency and contributing to strategic decision-making. The findings are relevant not only for strengthening internal practices but also for optimizing processes and fostering financial sustainability in the region.