Análisis de los controles antifraudes para reducir pérdidas en los inventarios de PYMES del sector textil de la ciudad de Guayaquil periodo 2021.

Abstract

This research work starts from the problem that small and medium-sized companies in the textile sector are vulnerable to the risks of fraud in the area of inventories, which can affect their economic results and, therefore, the continuity of their operations. For that reason, the research methodology is observational, retrospective and cross-sectional, and of a conclusive descriptive type with a mixed approach that is guided by the requirement of findings that allow the interpretation of the events that incur in anti-fraud controls to reduce losses in the inventories of textile SMEs of Guayaquil. The information was collected through surveys applied to 22 of the companies targeted by this investigation, as well as interviews with experts in the audit area. Thereupon, anti-fraud controls and relevant strategies to be implemented in these organizations for better control of fraud risks were identified.