Auditoría forense como herramienta de prevención y detección de fraudes en instituciones bancarias
Fecha
2018
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Universidada de Guayaquil Facutad de Ciencias Administrativas
Resumen
La elaboración de este trabajo tiene como finalidad determinar herramientas de prevención y
detección de fraudes, que aporten al mejoramiento del manejo de las entidades financieras.
Teniendo como sustento normas, disposiciones, leyes y reglamentos vigentes a la fecha del
desarrollo de esta investigación. Entre las consideraciones generales se explica la importancia
de la auditoria forense tanto para entidades públicas como privadas, ya que su objetivo es reducir
los delitos económicos y financieros de tal manera que no se repitan. Por medio de las
interrogantes planteadas se realizará una búsqueda de información que conlleve a emitir un
informe sobre los riesgos y consecuencias en el cometimiento de este delito. Se concluye que
dado el interés y la necesidad de indagar herramientas de prevención y detección de fraudes es
fundamental el estudio exhaustivo de la auditoria forense para reducir lo más posible las
oportunidades que den pie al cometimiento de este delito.
The purpose of this work is to determine fraud prevention and detection tools that contribute to the improvement of the management of financial institutions. Having as its support norms, dispositions, laws and regulations in force at the date of the development of this investigation. Among the general considerations, the importance of forensic auditing for both public and private entities is explained, since its objective is to reduce economic and financial crimes in such a way that they do not recur. Through the questions raised, a search for information will be conducted that will lead to a report on the risks and consequences in the commission of this crime. It is concluded that given the interest and the need to investigate tools for the prevention and detection of fraud, a thorough study of forensic auditing is essential to reduce as much as possible the opportunities that give rise to the commission of this crime.
The purpose of this work is to determine fraud prevention and detection tools that contribute to the improvement of the management of financial institutions. Having as its support norms, dispositions, laws and regulations in force at the date of the development of this investigation. Among the general considerations, the importance of forensic auditing for both public and private entities is explained, since its objective is to reduce economic and financial crimes in such a way that they do not recur. Through the questions raised, a search for information will be conducted that will lead to a report on the risks and consequences in the commission of this crime. It is concluded that given the interest and the need to investigate tools for the prevention and detection of fraud, a thorough study of forensic auditing is essential to reduce as much as possible the opportunities that give rise to the commission of this crime.
Descripción
Palabras clave
FRAUDE, HERRAMIENTAS, PREVENCIÓN, DETECCIÓN