Fraud Investigation in Organizations and the Role of Internal Audit
DOI:
https://doi.org/10.29019/eyn.v10i1.534Keywords:
Transparency, Fraud, ImpunityAbstract
Transparency, action against fraud and above all avoid a very serious issue for organizations and the state as strong as fraud itself is impunity, has become both the public and private sectors in a social demand. According to the Survey on fraud and economic crime 2018, Mexico edition of Price Waterhouse Coopers indicates that of the percentage of organizations that experienced economic crimes (2016-2018) the greatest increase in economic crimes was registered in Latin America, with a 25-percentage point increase in comparison with 2016, countries in Eastern Europe and Asia Pacific experienced an increase of 14 and 16 percentage points, respectively. For this investigation the analytical deductive method was used with the objective of contributing to the generation of protocols of action against fraud by presenting cases of fraud occurring in companies and a compilation of standards and publications that define the importance and role of the internal audit in the investigation of frauds.
Downloads
Downloads
Published
How to Cite
Issue
Section
Categories
License
Copyright (c) 2019 The Authors
![Creative Commons License](http://i.creativecommons.org/l/by/3.0/88x31.png)
This work is licensed under a Creative Commons Attribution 3.0 Unported License.
The articles and research published by the UTE University are carried out under the Open Access regime in electronic format. By submitting an article to any of the scientific journals of the UTE University, the author or authors accept these conditions.
The UTE applies the Creative Commons Attribution (CC-BY) license to articles in its scientific journals. Under this open access license, as an author you agree that anyone may reuse your article in whole or in part for any purpose, free of charge, including commercial purposes. Anyone can copy, distribute or reuse the content as long as the author and original source are correctly cited. This facilitates freedom of reuse and also ensures that content can be extracted without barriers for research needs.
Creative Commons Attribution 4.0 International License
The Journal Economía y Negocios is distributed under a
Creative Commons Attribution 4.0 International (CC BY 4.0).
In addition, the journal Economía y Negocios guarantees and declares that authors always retain all copyrights to the original published works without restrictions [© The Author(s)]. Acknowledgment (BY): Any exploitation of the work is allowed, including a commercial purpose, as well as the creation of derivative works, the distribution of which is also allowed without any restriction.