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Abstract
Financial auditing guarantees the transparency and reliability of accounting information in organizations. This study analyzes how a continuous financial audit process can be implemented to strengthen internal controls in large companies in Cuenca, Ecuador. A mixed descriptive-explanatory approach was applied, using surveys and documentary review in a sample of 30 companies. The findings show that frequent external audits are associated with a more orderly internal management, although weaknesses persist in training, whistleblower channels and autonomy in supervision. The existence of manuals, the correct distribution of functions and the use of technology favor the timely detection of fraud. It is concluded that a well-structured financial audit, based on international standards and current technological tools, improves internal control, reduces risks and strengthens business management, promoting ethical and efficient practices adapted to the current demands of the organizational environment.
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