Mapeo en los fraudes de auditoría: análisis a partir de sus tipologías
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Date
2020-12-03
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Corporación Universitaria Minuto de Dios
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Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
En este trabajo se analiza el mapeo de los fraudes de auditoría a partir de sus tipologías, con el propósito de proponer acciones que permitan minimizar los fraudes de auditoría con el fin de prevenir los delitos del orden económico, conociendo el impacto que genera en el sector público y privado a nivel nacional e internacional; resaltando la auditoría forense como una estrategia para prevenir y detener los diferentes tipos de fraudes que se presentan en las organizaciones. Metodológicamente, este trabajo fue realizado desde una perspectiva descriptiva- documental, el cual tiene como finalidad realizar un estudio concreto y acertado que va de lo general a lo particular, lo que ayuda a recolectar los datos e información necesaria para desarrollar el proyecto. Conociendo diferentes casos de fraudes en las empresas públicas y privadas, basándonos en los diferentes conceptos, herramientas y métodos de la auditoría forense en el desarrollo de estos, que permitan de manera eficiente y eficaz diseñar soluciones que permitan mitigar los fraudes. Se puede concluir que la mayoría de estos fraudes corporativos son cometidos por los mismos directivos o trabajadores que buscan un beneficio económico.
This paper analyzes the mapping of audit fraud based on its typologies, to propose actions that allow minimizing audit fraud to prevent economic crimes, knowing the impact that it generates in the public and private sector nationally and internationally; highlighting the forensic audit as a strategy to prevent and stop the different types of fraud that occur in organizations. Methodologically, this work was carried out from a descriptive-documentary perspective, which aims to carry out a concrete and accurate study that goes from the general to the particular, which helps to collect the data and information necessary to develop the project. Knowing different cases of fraud in public and private companies, based on the different concepts, tools and methods of forensic auditing in the development of these, which allow efficiently and effectively to design solutions that allow to mitigate fraud. It can be concluded that the majority of these corporate frauds are committed by the same managers or workers who seek an economic benefit.
This paper analyzes the mapping of audit fraud based on its typologies, to propose actions that allow minimizing audit fraud to prevent economic crimes, knowing the impact that it generates in the public and private sector nationally and internationally; highlighting the forensic audit as a strategy to prevent and stop the different types of fraud that occur in organizations. Methodologically, this work was carried out from a descriptive-documentary perspective, which aims to carry out a concrete and accurate study that goes from the general to the particular, which helps to collect the data and information necessary to develop the project. Knowing different cases of fraud in public and private companies, based on the different concepts, tools and methods of forensic auditing in the development of these, which allow efficiently and effectively to design solutions that allow to mitigate fraud. It can be concluded that the majority of these corporate frauds are committed by the same managers or workers who seek an economic benefit.
Description
Analizar el mapeo de los fraudes de auditoría en las organizaciones colombianas en el sector público y privado en general según sus tipologías.
Keywords
Fraude, Auditoría forense, Tipos de fraude, Control interno, Fraud, Forensic audit, Types of fraud, Internal control