Forensic Auditing to mitigate risks in Ecuadorian Companies Auditoria Forense para mitigar los riesgos en las Empresas Ecuatorianas
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Abstract
Forensic auditing has emerged as an indispensable tool to address financial and operational risks in Ecuadorian companies, especially given the growing context of vulnerability to corporate fraud. In this sense, its application allows not only to identify irregularities and improper practices, but also to optimize internal processes, also promoting greater efficiency in resource management and guaranteeing regulatory compliance. The objective of this study is to analyze the impact of forensic auditing to reduce financial risk in Ecuadorian companies. In this way, identify and classify insecurities faced by entities. On the other hand, implement corrective measures that strengthen organizational transparency; thereby reducing the incidence of fraudulent activities. The methodology applied is qualitative with a descriptive approach, which uses a meta-analysis to obtain information, considering a sample of 32 studies at the Latin American level. The results showed that the forensic audit fosters a business culture based on ethics and accountability, contributing to minimizing financial losses and achieving sustainability in the market. In this sense, it is important to incorporate advanced technological tools, such as Big Data and analytical software that improve the detection of suspicious patterns and risk assessment, adapting to the demands of an increasingly complex business environment. Under these premises, the role of forensic auditing is reaffirmed as a key resource to strengthen control systems and guarantee organizational sustainability.
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