Propuesta metodológica para la aplicación de la auditoría forense como método de prevención y detección del fraude de nómina para una empresa de servicios de producción de televisión..

Abstract

This research paper is a methodological proposal for the application of Forensic Auditing as a method of prevention and detection of payroll fraud in a television production service company in the city of Guayaquil. In the background chapter, the objectives, limitations, and academic justification of this methodological proposal are established. Chapter 1 provides a theoretical, conceptual, referential, and legal basis for forensic auditing, fraud, its definition and classification; the theories that explain why people commit fraud are detailed, and the characterization of TV production service companies is explained. In this research paper are detailed the reasons why TV Production companies are susceptible to payroll fraud. In Chapter 2, the design of the methodology, the type of research and the focus of the research are presented; also both internal and external sources are detailed and the population and the sample object of this study are defined in order to elaborate the methodological proposal. Likewise, the research tools are described, and the conclusions obtained through the research tools are detailed. Chapter 3 establishes the Methodological Proposal that, through 3 stages, contributes to prevent and detect, through the use of forensic audit methodologies, to reduce the risk that companies in the television production sector suffer fraud from payroll. Finally, Chapter 4 details the conclusions and recommendations of the Author in accordance with the results obtained from this research.