Propuesta metodológica para la mitigación de riesgo de fraude en el abastecimiento de combustible en empresas pesqueras de Samborondón.

Abstract

Fuel supply in the fishing sector is one of the most critical activities within the maritime logistics chain, due to its high impact on operating costs and vulnerability to fraudulent practices such as adulteration, document manipulation and different discrepancies in volumes supplied. In Ecuador, in the fishing fleets of Samborondón, these problems are intensified by the permanence of subsidies and the lack of robust control mechanisms, which affects the transparency and sustainability of operations. The objective of this research was to design a methodological proposal to mitigate risks of fraud in fuel supply, through the identification of vulnerabilities, analysis of current processes and the validation of operational controls. Interviews were applied to forensic audit experts and operational personnel, complemented by documentary analysis and case studies, which allowed evidence of shortcomings in traceability and risk management. This methodological proposal is structured in phases that include standardized records, risk matrices and implementation schedules, aimed at strengthening internal control and transparency in fuel supply. The results show that the application of these mechanisms can reduce risk indexes taking into account that the risk of fraud is not eliminated, it is only mitigated.