Gestión del riesgo organizacional de fraude y el rol de Auditoría Interna

Abstract

Vertiginous change in technology has led to global and full-scale business growth, which implicitly has caused organizations to face new contingencies, exogenous factors such as globalization or issue of international regulations and endogenous factors due to the increase in operations, have completely modified the classical organizational structure, resulting exposed to surprising levels of risk, including fraud. The frequent facts that come from corrupt practices impact not only the organizations where they are committed, but the society and in general the State where they execute their operations. The objective of the current research was based on the analysis of the internal audit role against the fraud risk management with a quantitative approach of the economic impact in the organizations and qualitative of the different international standards issued, as well as of diverse doctrinal studies made on this matter. Both the international standards and the legislation issued by the nations seek to increase the credibility of the information reported to the regulatory bodies, strengthen preventive mechanisms and encourage the organizations’ responsibility for fraud risk management. However, there are still pending issues for legislation, such as the imperative adoption of such international regulations and the mandatory implementation of an independent Internal Audit unit in all companies that contributes to generate value and strengthen transparency in them.