Análisis de la incidencia de la auditoría interna como buena práctica corporativa en la gestión financiera de PYMES del sector de la construcción en la ciudad de Guayaquil.

Abstract

The research starts from the problems that construction PYMES present in financial management, considering their importance in the continuity of business operations. In addition, the non-application of internal auditing practices means that financial management is exposed to various types of risks that, not being controlled in a timely manner, can cause significant loss of financial resources. Therefore, a methodological plan based on the integration of three types of designs was used: (a) according to its purpose it was the observational design, (b) in relation to the chronology, the prospective design, and (c) according to the cross-sectional measurement, allowing to analyze the impact of internal audit on financial management. In addition, it relied on conclusive descriptive research to establish inference of the results from the application of the survey techniques that were applied to the construction SMEs and the interview that was answered by experts in internal audit. The results were: (a) the culture of the partners, shareholders or administrators and the investment costs represent the main factors that affect its implementation, (b) the lack of internal auditing practice causes the presence of risks in financial management related to monetary losses, inappropriate use of assets, failure to meet financial goals, among other financial risks related to fraud or error, and (c) the experts recommend the adoption of such practices in full or by hiring specialized external services on internal audit.