Análisis la resolución no. SCVS – INC – DNCDNdn-2024-0005 emitida por la superintendencia de compañía, valores y seguros (SCVS) en referencia de los nuevos lineamientos del informe de auditoría externa

Abstract

This study examines Resolution No. SCVA-INC-DNCDN-2024-0005 issued by the Superintendency of Companies, Securities and Insurance (SCVS), which establishes 12 new guidelines for external audits. This resolution seeks to improve and promote the transparency and efficiency of financial control operations in Ecuador Focusing on the prevention of economic crimes such as money laundering and financing of terrorism. This research was carried out in a qualitative approach with a descriptive design in which an exhaustive documentary analysis of the 12 guidelines of the Superintendency of Companies, Securities and Insurance (SCVS) was carried out, in which structured surveys were applied to experts in the field such as external auditors to collect data on the implementation of these guidelines and the impact on the quality of audits. The findings identified result in that the 12 guidelines established by the SCVS have been adopted to some Extent, challenges remain in the standardization of processes and in the training of external auditors. The implementation of the resolution has improved the consistency and clarity of financial reporting, which has positively influenced the external auditor’s reliance on the challenge of implementing them. The study concludes that resolution SCVS-INC-DNCDN-2024-0005 is a major step forward with a significant impact on the improvement of external audits in Ecuador. However, the Superintendency of Companies, Securities and Insurance has the ongoing challenge of overcoming existing barriers such as the lack of training for personnel who will use these guidelines and resistance to change. The implementation of new technologies in accordance with the new guidelines could influence the progress towards the effectiveness of audits, strengthening the financial crime prevention system in the country.