Examinando por Autor "Prieto Chuqui, Erika Valeria"
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- ÍtemSolo MetadatosLa auditoría forense como una herramienta para combatir la corrupción y prevenir el fraude en los municipio(Universidad Católica de Cuenca., 2021) Prieto Chuqui, Erika Valeria; Ramírez Valarezo, Carlos Fabián; 0302877584; ., .Corruption and fraud are frequent events in municipal and government administrations, which consequently affect the development of society. Faced with this problem, the study that seeks to determine the performance of forensic auditing as a tool to combat corruption and prevent fraud in municipalities is proposed. Through a qualitative descriptive methodology, based on a bibliographic review, the study is developed, basing it theoretically, discussing the results of other similar investigations which show that: theft, misuse or misappropriation of resources; embezzlement of funds; Theft and alteration of inventories, creation of false evidence such as invoices, contracts, among other documents, are the main crimes produced by corruption. On the other hand, they are discussed as actions that have not been treated in depth, but which are frequent and abundant foci of fraud and corruption according to the criteria of the analyzed authors, whether they are: the misuse of time during the working day, abuse in public office for self-benefit, bribery, negligence, high prices, influence peddling, illegal financing, transgressions and dubious judicial decisions, and interference in appointments or jobs. In conclusion, these forms of corruption or fraud have been detected in audited processes, leading to the conclusion that forensic auditing is an audit specialized in discovering, disclosing and attesting to fraud and crimes in the development of public or private functions.