Sede Azogues - Contabilidad y Auditoría

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La auditoría forense como herramienta de control y prevención ante el fraude empresarial
(Universidad Católica de Cuenca., 2021) Espinoza Espinoza, Jessica Alexandra; Villarreal Chérrez, Tania Maricela; 0302000062; ., .
The research was based on determining the importance of forensic auditing as an instrument of control and prevention against business fraud, starting from the basic definitions, tools and methods that are used for the detection, prevention and monitoring of fraudulent activity. On the one hand, it was described the basic definitions of forensic auditing, its evolution and implementation as a means of prevention and reduction of fraud rates. On the other hand, it was studied the importance that these definitions have within companies, examining and evaluating the techniques and tools that are used for the detection of fraudulent activity, and in the same way, in the implementation of more effective controls. The investigation presented key parts related to the types of unlawful acts and the mechanisms in which they are carried out, those affected and benefited in order to address the most important elements related to fraud and the role of the auditor and the audit towards them. Moreover, it was possible to emphasize the importance of the prevention of fraud, reduce the opportunities to be incurred and discouraged, and persuade individuals not to commit illicit acts.