Propuesta metodológica para la aplicación de la NIGC 1 en PYMES Auditoras de Guayaquil.

Abstract

The research is based on the problems faced by SME auditing firms for not having a quality management system. This has caused them to get involved in various public scandals by accepting high-risk clients. The general objective was to design a methodological proposal for the application of NIGC 1 in SMEs auditing in Guayaquil. It was based on the theory of the company allowed to denote the importance of promoting internal improvements, as in the case of the NIGC1. In the same way, foresight theory explains the importance of making decisions in uncertain situations about a variety of quality risks. Therefore, with the use of the interview technique applied to experts, it was possible to indicate that the adoption of NIGC 1 is affected by challenges, such as: (a) lack of quality culture, (b) lack of resources (human and technological), (c) non-allocation of economic resources for the transition and adoption of the principles of the new rule, among others. In relation to the above, an outline for adoption of NIGC 1 was proposed based on five stages: (a) preparation, (b) implementation, (c) evaluation, (d) documentation, and (e) follow-up. This proposal will allow compliance with the principles of the eight components of NIGC1 so that audit firms adopt a quality management system that adds value to audit assignments and protects firms from accepting high-risk clients.