Prevención de fraude en una empresa de servicios mediante la auditoria forense
No hay miniatura disponible
Fecha
2018
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidada de Guayaquil Facutad de Ciencias Administrativas
Resumen
La presente investigación se centra en un plan de prevención antifraude para disminuir el riesgo que se presenta en la empresa SERTRIB S.A; mediante un análisis en el ciclo transaccional del efectivo se pudo constatar que hay una deficiencia de control interno lo que provoca que los empleados encargados de las diferentes áreas, e incluso la persona encargada de recibir el dinero que ingresa a la empresa cometa actos ilícitos.
Mediante el cuestionario ejecutado a los empleados y la entrevista realizada al Gerente se pudo verificar la deficiencia de sus controles, ausencia de responsabilidad y autoridad, inadecuada selección de personal, y mala segregación de funciones. Otro de los problemas que está afectándola es que hay abuso de confianza entre el trabajador y el Gerente, permitiendo inconsistencias e irregularidades que pueden traer consecuencias económicas a la misma.
The present investigation focuses on an anti-fraud prevention plan to reduce the risk it presents in the company SERTRIB S.A; through an analysis in the transactional cycle of the cash it was possible to verify that there is a deficiency of internal control that causes that the employees in charge of the different areas, and even the person in charge of receiving the money that enters the company commits illicit acts. By means of the questionnaire executed to the employees and the interview made to the Manager it was possible to verify the deficiency of their controls, the absence of responsibility and authority, the selection of personnel and the segregation of functions. Another problem that is affecting is the fact that the worker and the Manager can be trusted, allowing inconsistencies and irregularities that can have economic consequences to it
The present investigation focuses on an anti-fraud prevention plan to reduce the risk it presents in the company SERTRIB S.A; through an analysis in the transactional cycle of the cash it was possible to verify that there is a deficiency of internal control that causes that the employees in charge of the different areas, and even the person in charge of receiving the money that enters the company commits illicit acts. By means of the questionnaire executed to the employees and the interview made to the Manager it was possible to verify the deficiency of their controls, the absence of responsibility and authority, the selection of personnel and the segregation of functions. Another problem that is affecting is the fact that the worker and the Manager can be trusted, allowing inconsistencies and irregularities that can have economic consequences to it
Descripción
Palabras clave
AUDITORIA FORENSE, CONTROL INTERNO, FRAUDE