Resumen

COHA ESCALANTE, Juan Manuel  y  BARRAZA MARMOL, Reinaldo Antonio. The forensic audit against fraud due to corruption in the public sector: a theoretical review. Revista InveCom [online]. 2025, vol.5, n.1, e501024.  Epub 18-Nov-2024. ISSN 2739-0063.  https://doi.org/10.5281/zenodo.10975732.

Specialized in the identification of financial fraud, the forensic audit summarizes sufficient and reliable evidence to take legal action, which is why this essay aims to examine the theoretical and legal foundations of the forensic audit, recognizing its effects on the detection of fraud for effective management. transparent in the public sector, through a documentary analysis, through a correlational strategy and a descriptive methodology. The state of the art was prepared from data collected in research, academic studies and the examination of scientific publications, the results of which show that without highly qualified professionals in fraud investigation, the fight against corruption will be ineffective, taking into account that the opinions expressed in the reports serve as support for the actions that justice operators must undertake to identify those responsible for improper or illegal acts so that the pertinent sanctions are imposed. In conclusion, it is highlighted that governments have laws, control bodies and policies to stop corruption in response to the increase in cases of fraud at a national and international level in recent years, where the auditor plays a key role in identifying areas of vulnerability. of public entities and organizations.

Palabras clave : inspection; corruption; forensic audit.

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