El Rol del Auditor en la Toma de Decisiones Estratégicas en el Sector Público

The objective of this research was to examine the role of the auditor in strategic decision-making in the public sector, establishing its impact on institutional strengthening and the effectiveness of public administration. The study was conducted using a quantitative methodology, employing a descriptive-correlational design. A structured questionnaire consisting of 15 points on a Likert scale was used with a group of 50 employees and auditors from public entities in the city of Machala, Ecuador. The sampling method was simple random sampling, and statistical analysis of the data was carried out through SPSS, employing frequencies, percentages, means, and standard deviations. The findings show a generally favorable view of the auditor's role in transparency, internal oversight, regulatory compliance, and support for strategic planning. The most highly valued questions were related to fraud prevention (M=4.16), internal control (M=4.14), and regulatory compliance (M=4.08). Cronbach's alpha (0.995) showed a high level of internal consistency in the questionnaire. The findings corroborate the strategic importance of the auditor in strengthening public administration, highlighting its role in prevention, regulation, and consulting. Although the results were favorable, there is room for improvement in strengthening ethics and implementing good practices. The research confirms the auditor as a crucial agent in information-based decision-making and in the creation of efficient and transparent public institutions.