CORPORATE FRAUDS AND ITS INCIDENCE IN AUDIT. A FOCUS FROM THE ACADEMY
Keywords:
Fraud; Defraudador; Corruption; Damage; Professional skepticism.Abstract
Since the nineties and beginning of the twenty-first century, various problems of fraud have been known, leading causes of losses in companies. Within this context, it is proposed to identify the incidence of Corporate Fraud in Audit from the university perspective. The methodology used will be exploratory and qualitative based on a detailed theoretical review with high impact journals, national and international books. Starting from an ethical point of view, the fraud and its pyramid is structured in three components: perceived opportunity, motive and rationalization, as support for the cause and effect of the irregularities under study. The main result of these aspects is that an individual or group of people are involved in collusion to create, perfect and protect these adverse mechanisms. In conclusion, the auditor is subject to difficulties in the detection of problems, increasing the risk of audit so that these irregular practices are ignored.
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Copyright (c) 2020 Milton Fernando Hidalgo Achig, Mónica Catalina Rueda Manzano, Myrian del Rocío Hidalgo Achig, Marcela Patricia Vizuete Achig, Mónica Elizabeth Hidalgo Achig
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