Auditoría Forense como Herramienta de Control y Detección de Fraudes en las Grandes Empresas de la Ciudad De Riobamba – Ecuador 2022

ABSTRACT: Forensic Audit as a fraud control and detection tool in large companies in the city of Riobamba – Ecuador 2022 The evolution of accounting, development in the forensic field, regulations, standards, technological advances and the increase in fraudulent cases in Ecuador have allowed progress in the development of specialized techniques and approaches to detect, investigate and prevent fraud within the organizations, so this research has the objective of evaluating forensic auditing as a tool for control and detection of fraud in large companies in Riobamba. In Ecuador there are very limited studies related to the Forensic Audit, taking into account the level of scandals about corruption and national fraud that have occurred. Therefore, the research has information obtained from physical and digital books, scientific articles, newsletters, Ecuadorian newspapers, COSO ERM (2017), web pages and theses in order to collect fundamental and necessary information. Regarding the nature of the research, it is documentary type with a non-experimental design, a mixed approach and a descriptive level. The seven large companies in Riobamba were considered as the study population, to which a survey consisting of eleven questions was applied. The results of the investigation conclude that the Forensic Audit is an important control tool focused on preventing and detecting financial fraud in large companies in the city of Riobamba - Ecuador 2022.

• מחבר ראשי: Rogel Tapia, Anayana Nicolle (author)
• פורמט: bachelorThesis
• יצא לאור: 2024
• נושאים: herramienta de control; detección de fraudes; grandes empresas; delitos económicos
• גישה מקוונת: http://dspace.unach.edu.ec/handle/51000/13574