Abstract

TORO ALAVA, Wilson Javier; LINDAO, María Alejandro; SUAREZ MENA, Karla  and  MOSQUERA SORIANO, Germán. Financial-forensic audit as fraud control and detection tools in the province of Santa Elena. Universidad y Sociedad [online]. 2021, vol.13, n.4, pp. 267-276.  Epub Aug 02, 2021. ISSN 2218-3620.

The present work is oriented to the analysis of the financial audit and forensic audit as an internal control tool in the public sectors. The importance of the investigation work helps to strengthen forensic science in its support for justice through the use of auxiliary sciences that evidence the commission of crimes, allows a detailed review to be made as to whether the forensic audit really is part of Forensic science belongs strictly to the so-called scientific knowledge. The forensic audit is undoubtedly an issue of relevance and relevance, directly linked to the fight against corruption and the work that must be carried out. The investigation and data collection techniques are the survey and documentary analysis with their respective questionnaire instruments and documentary analysis, which allow obtaining the results on the importance of applying forensic audit procedures and techniques in the public sectors of Ecuador. The risk of fraud can be reduced through a combination of prevention and deterrence measures, in addition to audit procedures and techniques.

Keywords : Financial Audit; Forensic Audit; Internal Control; Public Organizations.

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