Control interno y prevención de fraude en ciclo transaccional de ingresos de Beauty Care Spa S.A.
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Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo de investigación se realizó con el fin de identificar las estrategias adecuadas para la prevención y mitigación del riesgo de fraude dentro del ciclo transaccional de ingresos de la empresa de servicios de cosmetología ¨Beauty Care Spa S.A.¨, como primer punto se procedió a hacer la revisión teórica relacionada con el control interno y la prevención del fraude, seguido por determinar las causas de la existencia de fraude, conocer los posibles perpetradores del fraude, y establecer la principal motivación para cometer actos ilícitos y fraudulentos dentro de la organización, para ello se utilizó la metodología cuantitativa a través de la realización de encuestas dirigida a los propietarios de establecimientos similares al de la empresa objeto de estudio, en donde se obtuvo un listado con los fraudes más comunes. Después de haber analizado la información recolectada, se procede a establecer las mejores estrategias para la prevención y detección del riesgo de fraude.
The present research work was carried out in order to identify the appropriate strategies for the prevention and mitigation of the risk of fraud within the transactional cycle of income of the cosmetology services company "Beauty Care Spa SA", as the first point we proceeded to make the theoretical review related to internal control and fraud prevention, followed by determining the causes of the existence of fraud, knowing the possible perpetrators of the fraud, and establishing the main motivation to commit unlawful and fraudulent acts within the organization, to the quantitative methodology was used, through the conduct of surveys aimed at the owners of establishments similar to the company under study, where a list of the most common frauds was obtained. After analyzing the information collected, we proceed to establish the best strategies for the prevention and detection of fraud risk.
The present research work was carried out in order to identify the appropriate strategies for the prevention and mitigation of the risk of fraud within the transactional cycle of income of the cosmetology services company "Beauty Care Spa SA", as the first point we proceeded to make the theoretical review related to internal control and fraud prevention, followed by determining the causes of the existence of fraud, knowing the possible perpetrators of the fraud, and establishing the main motivation to commit unlawful and fraudulent acts within the organization, to the quantitative methodology was used, through the conduct of surveys aimed at the owners of establishments similar to the company under study, where a list of the most common frauds was obtained. After analyzing the information collected, we proceed to establish the best strategies for the prevention and detection of fraud risk.
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CONTROL INTERNO, PREVENCIÓN, FRAUDE, ESTRATEGIAS, ANTIFRAUDE, FRAUDE, ESTRATEGIAS