Calidad de la auditoría interna e información financiera de las empresas de la provincia de Pichincha, sector 4 de Ecuador. Año 2024

Abstract

Abstract: Internal auditing is essential to ensure the accuracy of financial information and facilitate effective decision-making that benefits organizations. This present work aimed to determine the quality of internal auditing and financial information in the province of Pichincha, Sector 4, Ecuador, in 2024. The method used was non-experimental and descriptive, and surveys were conducted in 28 companies, including the personnel in charge of the audit or finance department. The results showed that in internal auditing, there is a high percentage of management influence on opinions, which leads to a decline in its quality, since the information is determined to be untrue. Financial reporting, on the other hand, performed better, as it was evident that the standards governing it were being properly considered. In this regard, it is concluded that internal auditing has shortcomings since third parties influence its principle of independence. Regarding financial information, good quality was obtained. It is only recommended that staff be constantly trained.