Incidencia de la resolución No. SCVS-INCDNCDN-2021-0012 emitida por la Superintendencia de Compañías en los gastos de personal de las firmas auditoras domiciliadas en la ciudad de Quito en las auditorías realizadas durante el año 2022

Abstract

Through this research work, the incidence of Resolution No. SCVS-INCDNCDN-2021-0012 will be analyzed in the auditing firms based in Quito during their audits in 2022, where several aspects are delved into, such as personnel adjustment , the organizational framework, administrative expenses and compliance with updated regulations. The findings show us that auditing firms have faced challenges in order to adapt to the new resolution. Furthermore, it is evident that it has caused an administrative reorganization within the majority of these companies, which has required modifications in the work functions and duties of the staff. Respondents have different views on administrative and operational costs: some perceive a negative impact while others recognize advantages in terms of efficiency and compliance with regulations. The degree of compliance with the resolution varies, with a significant portion of companies reaching levels from satisfactory to excellent, although there is still potential for further improvement. There is room for improvement in the transmission of the modifications implemented by the resolution, since opinions on the effectiveness of this communication are divided. Furthermore, the new regulations pose a challenge in terms of recruiting skilled people, highlighting the importance of implementing successful strategies to attract and retain talented staff. The challenge of inadequate human resources, particularly in terms of training and experience, underscores the importance of investing in professional development programs.