Médidas de Prevención del Fraude de las Empresas

The purpose of this paper is to analyze the perception of exposure to fraud that Ecuadorian companies have, as well as the measures they take to prevent or mitigate it, and what are the results generated by these measures. As the main input of this work, the main theories related to fraud that are addressed in the methodology of forensic auditing have been analyzed, as well as the current tools and techniques used by current companies as risk management and assurance measures. Surveys conducted globally are analyzed mainly from the largest global auditing firm in the years 2009, 2011, 2014 and 2015, the Global Fraud Survey, commissioned by the cybersecurity and assurance company Kroll and conducted by The Economist Intelligence Unit, conducted in 2015, is also used. To complement these sources, a survey of 344 Ecuadorian companies was also conducted among micro, small, medium and large companies, from a wide range of economic sectors including corporations, family businesses and branches of foreign companies. The main conclusion that can be glimpsed from the beginning of the article has to do with the concern of the companies that corporate fraud and economic crimes against companies continues to grow, a conclusion consistent with the international studies consulted and the results of the survey conducted. We have also been able to conclude that the main economic crime against companies is related to the misappropriation of assets, a scourge against which companies must make great efforts, especially medium and large companies, although this does not mean that smaller companies are free from this threat. Much remains to be analyzed, but I believe that this paper can serve as a start to develop business tools that will allow companies not only to detect their material internal control weaknesses in time, but also to prevent them as efficiently as possible. as efficiently as possible.