Función de la auditoría forense en la prevención del fraude financiero

Abstract

Abstract: Forensic auditing has become a very important discipline in both the business sector and the government context, acting as a crucial tool for detecting and preventing financial fraud. The purpose of this study was to examine the contribution of forensic auditing in preventing financial fraud, focusing on its role, methodology, and regulations. The research, conducted from a qualitative and descriptive perspective, was based on the documentary method to analyze academic texts and legal documentation. A content analysis was conducted, along with a bibliometric review of selected articles using defined keywords. The findings show that forensic auditing is quite significant and important in uncovering fraud through various techniques such as data mining, artificial intelligence, document analysis, and well-structured interviews. Furthermore, the most frequently occurring frauds were identified as misappropriation of assets, manipulation of accounting information, and fraud. The main strength of forensic auditing lies not only in identifying anomalies, but also in improving internal control systems, increasing institutional trust, and mitigating the economic and reputational impact of fraud.