Impacto de la auditoría interna en la mejora de los procesos contables en empresas comerciales

Internal auditing is essential in the improvement of accounting processes in commercial companies in Ecuador, highlighting risk assessment as an elemental aspect. Under this scope, the objective of this study is to design internal audit techniques and practices for the improvement of these processes. The methodology used combines quantitative and qualitative techniques, which allowed obtaining both statistical and descriptive information on internal audit practices and accounting processes. Through surveys of 27 commercial companies, the results reveal a solid professional structure, although there are areas for improvement in risk assessment and follow-up of audit recommendations. Techniques such as document review; variance analysis and compliance testing were proposed to strengthen accounting processes. It is concluded that the implementation of these practices, aligned with international standards, will contribute to improve transparency, efficiency, compliance and organizational growth.