Auditoría financiera y la prevención de fraude en las empresas del sector comercial

This work seeks to design a methodology for financial auditing and fraud prevention in companies in the commercial sector, to diagnose how a financial audit is carried out in those in the commercial sector and to identify the critical factors in the financial audit that allow establishing mechanisms to the detection of fraud in the financial statements. In the first chapter you will find the approach of the problem, allowing to describe the current problem justifying the present investigation, by means of the establishment of the general objective and the specific objectives of the research project; in the second chapter it is possible to describe the theoretical, conceptual and legal framework, through the background of the investigation to substantiate the concepts based on citations of authors that marked the present investigation and serving as support for the sustenance of the investigation; In chapter three you will find the applied research methodology and the techniques used to collect the information required for its analysis and interpretation. Finally, in the fourth chapter the proposal is designed, its justification and importance for the success of this research, leading to conclusions and recommendations for future researchers.

• מחבר ראשי: García González, Gino Geovanny (author)
• פורמט: masterThesis
• שפה: spa
• יצא לאור: 2023
• נושאים: Auditoría financiera; Estado financiero; Empresa; Contabilidad
• גישה מקוונת: http://repositorio.ulvr.edu.ec/handle/44000/6288