Control interno y la gestión de riesgo de fraude en las empresas de la provincia de Loja. Año 2024

Abstract

Abstract: Internal control and fraud risk management are critical aspects for security and financial integrity of companies, being important due to the need to protect resources and guarantee investor confidence. The present investigation had The purpose is to analyze internal control and fraud risk management in companies. from the province of Loja. The work was descriptive, non-experimental with a mixed approach. qualitative and in addition, a survey using the Likert scale was applied as a technique, addressed to 42 businessmen, this allowed establishing the respective results where determined that the companies under study show possible risks to which they are immersed and through adequate internal control and risk management it is possible to respond to the possible threats. It was determined that by having planning based on internal control positively influences the companies under study, because it allows us to know with clarity of operations carried out daily, as well as compliance with policies institutions to achieve set goals.