Abstract

CEVALLOS VILLEGAS, Dayse María; MORENO RODRIGUEZ, Christian Josuepth  and  CHAVEZ GARCES, Ángel Mauricio. Internal audit as an effective tool for fraud prevention in family businesses. Universidad y Sociedad [online]. 2018, vol.10, n.5, pp. 15-20.  Epub Dec 02, 2018. ISSN 2218-3620.

In the present article, a review of the literature on internal audit, fraud and family businesses is carried out. It shows a theoretical framework that contains an in-depth review of the definitions and evolution of each of the terms of the research. Subsequently, a discussion of articles mainly important for the development of the study and its significant contributions in the literary review is presented. Finally, the conclusions of the use of internal audit as an effective tool for the prevention of fraud in family businesses are presented.

Keywords : Internal audit; frauds; family business.

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