Incidencia de riesgos de fraude en la gestión contable de PYMES del sector agroindustrial de Guayaquil.

Abstract

The research is based on the various situations affecting agro-industrial SMEs in the city of Guayaquil, which make them susceptible to cases of fraud in accounting management such as (a) the motivation of the offender, (b) basic control environment, (c) the lack of sociabilization on business ethics, (d) external factors, such as unfair practices, traffic of influence and coima, and (h) internal factors: internal collusion, jineteo of funds, creation of perfect economic environments in financial information, among others. In addition, the application of a methodological plan made it possible to determine the existence of warning signs to be taken into consideration for the detection and prevention of fraud risks in accounting management, such as: (a) absences from anti-fraud policies, (b) history of repeated evasions of internal control or regulations, (c) dissatisfied employees with low salary levels, (d) lack of segregation of duties, (e) no accounting supervision, (f) atypical significant variations in transactions, , (g) noticeable adjustments in expenditure, among others. This made it possible to indicate the lack of action to manage the appropriate responses to fraud cases. In addition, it was found that the best strategy to reduce the impact and likelihood of occurrence of vulnerabilities for fraud in accounting management is the adoption of risk management practices.