La auditoría forense y su incidencia en la prevención del fraude en la cooperativa de ahorro y crédito de la pequeña empresa de Cotopaxi CACPECO Ltda

Financial crimes such as asset misappropriation, cyber-crime, money laundering and terrorist financing are undoubtedly some actions that can affect to credit unions, therefore any financial institution that do not have with forensic audit techniques which ones allow the detection and investigation of financial frauds, also known as white collar crimes. Therefore, it is essential to develop or strengthen the professional training of the public accountant at the collection and analysis of testimonial evidence, physical and digital documents for financial fraud cases. The objective of this research project is to analyze the forensic audit as a tool. and its incidence in the prevention of fraud prevention at Cooperativa de Ahorro y Crédito CACPECO Cotopaxi LTDA, through the application of researching project (descriptive method ) that will contribute to choose the appropriate subjects and bibliographical sources as well as allow to select and elaborate techniques for the data collection (surveys, and interviews) after its application it will facilitate the analysis and tabulation of results in order to determine the current situation in front of the prevention of fraud of the Savings and Credit Cooperative under study. The importance of the execution of the proposed project makes relevance to the forensic audit as a very valuable tool, this is going to contribute to increase the knowledge of the Cooperativa de Churro y Crédito CACPECO auditors developing a manual for the money laundering prevention and financing of terrorism, using them as a tool for the detection and correction of fraudulent actions. It is expected that the forensic audit analysis project as a tool for the prevention of fraud will have a great impact on the cooperative sector and motivate for its adoption and application.

• Autor principal: Chillagana Ramírez, Juan Gabriel (author)
• Otros Autores: Masapanta Vaca, Johanna Aracelly (author)
• Formato: bachelorThesis
• Lenguaje: spa
• Publicado: 2019
• Materias: FINANCIACIÓN DEL TERRORISMO; MALVERSACIÓN DE ACTIVOS; AUDITORIA FORENSE.; CONTABILIDAD Y AUDITORIA
• Acceso en línea: http://repositorio.utc.edu.ec/handle/27000/7594