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Gras-Gil, Ester; Marín-Hernández, Salvador; de Lema, Domingo García-Pérez
Revista de contabilidad, 07/2015, Volume: 18, Issue: 2Journal Article
The internal audit function (IAF) has taken on a major role in the regulation of corporate governance. In this sense, the quality of financial information is essential in order to supervise the reliability of financial reporting. This paper examines whether the structure and characteristics of the IAF affect the quality of financial reporting. An analysis has been made on the internal audit departments of Spanish banks, using a sample of 47 entities. The results show that the financial reporting quality has a positive and significant relationship with some characteristics of IAF quality that contribute to the entities presenting higher quality financial information, namely, qualified and independent internal auditors. / Laauditoríainterna (AI)hacobradoun papeltrascendentalenla regulación sobreelgobiernocorporativo. En este sentido, se le otorga un papel fundamental en la calidad de la información financiera como supervisora de la fiabilidad de la misma. El presente trabajo analiza si la estructura y las características de la AI afectan a las deficiencias de la información contable. Para ello hemos analizado los departamentos de AI de las entidades financieras españolas, utilizando una muestra de 47 entidades, para el periodo 2006-2010. Nuestros resultados muestran que existen unas características de la AI que contribuyen a que la entidad presente menos deficiencias de la información financiera: la formación de los auditores internos y la independencia de la AI.
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