Propuesta metodológica para la aplicación de auditoría forense como método de prevención del fraude de una empresa envasadora de bebidas en la ciudad de Guayaquil.

Abstract

The present degree work was carried out in order to obtain a methodological proposal that allows prevent fraud in a family business, a beverage bottler in the city of Guayaquil, specifically water, in the area of sales and logistics, at the same time, this work also made possible to identify which are the main fraud schemes that these types of companies can be victims of, the way to prevent, detect and mitigate them. Reviewing the internal controls that exist in the company, evaluating its strengths and weaknesses. It was found that the company is being victim of misappropriate funds, for not having sufficient controls in the processes for these areas, because it is a company with little time in the market, which has focused on the growth of sales, downplaying the importance of strengthening internal control of the areas under study which are currently vulnerable.