Diseño de un sistema de auditoría forense que identifique fraudes y Pymes
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2018
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Universidad de Guayaquil
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En el presente proyecto investigativo presenta un Diseño de auditoria Forense que identifique fraudes y Errores en las cooperativas de transportes escolares e institucionales de la ciudad de Guayaquil, en la cual para comprender los procesos y definiciones de la auditoria forense dentro de nuestra investigación conceptual se recaudó información de revistas, libros y trabajos científicos. Para descubrir las necesidades y situaciones que surgen dentro de este sector específico, se gestionó como metodología investigativa encuestas a los gerentes de las cooperativas de transporte Escolares e Institucionales de la ciudad de Guayaquil, en donde se identificó que han existidos en los últimos diez años, casos de malversación de activos, evasiones fiscales, desfalcos, perdida de activos y mal uso de los recursos económicos que han sido víctimas. Fuentes que salieron a relucir en las reuniones que este gremio realiza entre sus cooperados y de la cuales se reservarán los nombres por confidencialidad, logrando afirmar el objetivo del presente estudio que facilita a los contadores y auditores descubrir fraudes y errores en las cooperativas, donde permitirá que estas Pymes contrarresten estos delitos financieros
Abstract In this research project presents a design of forensic audit to Identify frauds and errors in school and institutional transportation cooperatives of the city of Guayaquil, in which to understand the processes and definitions of forensic auditing within our conceptual research was raised information from magazines, books and scientific works. In order to discover the needs and situations that arise within this specific sector, surveys were administered to the managers of the school and institutional transport cooperatives of the city of Guayaquil, where it was identified that they have existed in the last ten years, cases of asset misappropriation, tax evasion, embezzlement, loss of assets and misuse of economic resources that have been victims. Sources that came to light in the meetings that this union carries out among its members and from which the names will be reserved for confidentiality, being able to affirm the objective of the present study that facilitates the accountants and auditors to discover frauds and errors in the Cooperatives, where it will allow that these SMEs counteract these financial crimes
Abstract In this research project presents a design of forensic audit to Identify frauds and errors in school and institutional transportation cooperatives of the city of Guayaquil, in which to understand the processes and definitions of forensic auditing within our conceptual research was raised information from magazines, books and scientific works. In order to discover the needs and situations that arise within this specific sector, surveys were administered to the managers of the school and institutional transport cooperatives of the city of Guayaquil, where it was identified that they have existed in the last ten years, cases of asset misappropriation, tax evasion, embezzlement, loss of assets and misuse of economic resources that have been victims. Sources that came to light in the meetings that this union carries out among its members and from which the names will be reserved for confidentiality, being able to affirm the objective of the present study that facilitates the accountants and auditors to discover frauds and errors in the Cooperatives, where it will allow that these SMEs counteract these financial crimes
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GLOBALIZACIÓN, LENGUAJE FINANCIERO MUNDIAL, ÁNALISIS FORENSE, EFICIENCIA DE INFORME