Calidad de la auditoría interna e información financiera de las empresas de la provincia de Pichincha, sector 3 de Ecuador. Año 2024

Abstract

Abstract: The quality of internal auditing and financial information is fundamental to guarantee its accuracy and reliability, it is essential in decision making and also plays an important role in preventing fraud. The purpose of this research work was to determine the quality of internal audit and financial information of companies in the province of Pichincha, sector 3 of Ecuador to the year 2024. A non-experimental and descriptive research was carried out, where information was collected through surveys to 17 people in charge of the audit and financial areas and it was obtained that the financial information is of high quality since it could be evidenced an adequate application of accounting standards and such information is verifiable, nevertheless, as far as the quality of internal audit is concerned, the quality of the financial information is of high quality, However, regarding the quality of the internal audit, it was evidenced that its independence and objectivity is being compromised since there is pressure and influence from external agents, therefore, it was recommended to implement clear policies that minimize the changes of information, and to train the personnel in professional ethics, this will help the integrity of the processes.