Calidad de la auditoría interna e información financiera de las empresas de la provincia de Manabí, sector 2 de Ecuador. Año 2023

Abstract

Abstract: The present study aimed to analyze the quality of internal auditing and financial information in companies located in sector two of the province of Manabí in 2023. A quantitative methodology was used, using a non-experimental, cross-sectional design to obtain descriptive data on the business environment studied. The sample consisted of 20 companies in the sector, selected using an intentional non-probabilistic sampling method. Data collection was carried out through a structured survey directed at those responsible for internal auditing and finance to gather accurate information on the practices and quality of financial information. The results reflect a positive perception of the quality of internal auditing, highlighting the importance of ensuring the security and accuracy of financial information. However, areas for improvement were identified, such as the standardization of reports, consistency and comparability of financial statements. In conclusion, although the overall quality is satisfactory, there are opportunities to improve the timeliness and clarity of reports, contributing to better decision-making and greater transparency.