La auditoría interna y la incidencia en la gestión financiera de la industria cartonera palmar del periodo 2021.

Abstract

In the business context, applying internal audits is important to be able to meet the objectives of the company, this allows fraud and risks to be avoided, at the same time it will allow assets to be protected and cared for, as well as the interests of companies. , internal control will allow the efficiency of the company to be evaluated. According to this, it is important to show that some organizations do not have proper internal control, since many of them are family businesses and lack formality, as well as a lack of procedures manual, this means that they work accordingly. empirical way. It should be noted that the situation of the financial crisis has led to the bankruptcy of companies, manipulation of financial statements, fraud, among others, this happens not only in the national environment but also internationally, demonstrating that the main cause in the absence of internal controls throughout the company. Due to the aforementioned, it is important that internal controls be evaluated, which must be carried out through internal audits, this in turn will allow the company's procedures to be strengthened. According to this importance, it is necessary to present as a study objective Analyze the incidence of internal auditing in financial management for the adequate decision-making of the Palmar Cartonera Industry of the city of Machala in the year 2021, this will allow it to be Find out what the situation was before having internal controls and what the current situation of the company is already applying the controls. For this, a mixed, quantitative methodology was developed, the information is analyzed and compiled statistically, for which tables and graphs of the interviews carried out are shown to then proceed to determine the incidence of internal audit in financial management, while the form qualitative allows the documentary study to delve into the research variables, thus knowing the criteria that other authors have on the subject studied, the interview is carried out with both the general manager, accountant and internal auditor, which allowed us to have as a result that At present, the company immediately executes the recommendations issued by the internal auditor, this has allowed goals to be met, as well as to reach the objectives set by the company, it can be concluded that the internal control deficiencies detected in the evaluation of the year 2021 Internal Audit communicated by letter to management, who took the actions corrective actions recommended by the Auditor, which helped to achieve the institutional objectives, it is in this way that it is recognized that the internal audit had a great influence on financial management for adequate managerial decision-making, which contributed that in the period 2021, the accountant presents reasonable balances in the financial statements, it is recommended that supervision should be constant not only by the general manager but also by the leaders of each area, so that everything can improve as it has been done up to now and can meet their goals