Diseño de una metodología que le permita a la Contraloría General del Estado incursionar en auditorías forenses con miras a la prevención e identificación de actos irregulares de fraude y corrupción en grandes bases de datos mediante uso de Data Mining

Abstract

In the long history of institutions and companies, their managers have dedicated themselves to give priority attention to the problems of money, materials, equipment and personnel management, but; Attention has almost gone unnoticed that should have given to the fifth resource historically fundamental: Information. In fact, information is very important for both business and government development. But how to systematically handle such information in such a way that only the necessary one is used? This is where corporate information reaches a transcendental role, since without it, it is not possible to carry out the decision-making process, which is why it is necessary a sustained analysis in the data mining that allows to define the problems and to identify the opportunities and For it to be effective, it is necessary to collect from the large databases sufficient elements of value, in order to understand past events, to identify what is happening now and to predict what might happen in the future.