Metodologías aplicadas para gestionar el riesgo de fraude en los bancos de la Provincia de Loja. Año 2021

Abstract

Abstract: The risk of fraud is a phenomenon that significantly affects several economic sectors, especially the financial sector, due to the nature of its activities and the continuous technological advancement makes it the perfect target for perpetrators. For this reason, the research work aimed to analyze the methodology to manage the risk of fraud in banks in the Province of Loja during the year 2021. The study was descriptive with a quantitative approach and non-experimental design, the survey technique was applied, structured under the Likert scale, to the thirteen managers of the financial institutions, it was obtained as a result that the instruments used in the entities are related to the implementation of performance evaluations, hiring policies, codes of ethics, anti-fraud programs and medium use of data analysis techniques. It is important to emphasize that the control systems of the entities are acceptable; however, the investment in technological means continues to be a factor that represents one of the most predominant weaknesses of this sector.