Sede Azogues - Contabilidad y Auditoría

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Delitos contra la eficiencia de la administración pública y la auditorìa forense en el Ecuador
(Universidad Católica de Cuenca., 2021) Loja Guallpa, Luis Patricio; Villarreal Chérrez, Tania Maricela; 0303133847; ., .
In Ecuador, crime against the public administration is a problem recently has been increasing, thus causing the unreliability of the competent authorities. However, these aspects are due to the lack of correct and timely use of the forensic audit, which is one of the efficient tools to detect and discover criminal acts that are committed by white- collar people or third parties. This tool aims to obtain deeper evidence related to accounting, administrative, financial, and legal data. These will serve before the judicial bodies to initiate the investigation of the crime, the qualification, and the trial through issuing in a sentence. Despite of the control mechanisms within the public and private entity, there is not enough control or detection acts such as: embezzlement, concussion, non-compliance of legitimate decisions of the competent authority, usurpation and simulation of public functions, among other crimes that today have had a very high increase. In this sense, the technique used for this research was the systematic investigation of how several authors make known the reason to commit criminal acts and what would be one of the solutions to reduce this phenomenon that harms the state and society.