La Auditoría Forense como Herramienta para la Detección de Fraudes Financieros en Ecuador

Abstract

Forensic auditing is an essential tool for detecting financial fraud in Ecuador, a problem that affects both the public and private sectors. Forensic auditing uses advanced techniques of data analysis and reconstruction of financial events, allowing the discovery of complex irregularities and the recovery of misappropriated assets. Emblematic cases such as Petroecuador and Coopera demonstrate its effectiveness in identifying and tracing illicit transactions, resulting in the recovery of millions of dollars. However, their implementation faces significant challenges, including institutional barriers, lack of a robust regulatory framework, and technical and training limitations. To overcome these obstacles, it is crucial to improve the training and certification of forensic auditors, develop policies and regulatory frameworks that promote transparency, and provide oversight institutions with the necessary resources. Through these actions, forensic auditing can strengthen the country's financial integrity and promote a culture of ethics and accountability in resource management.

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