Abstract

RIVERA-CHIRIBOGA, Angélica Yadira; PINDA-GUANOLEMA, Bayron Ramiro  and  ROMERO-FERNANDEZ, Ariel José. Forensic audit of the Imbabura Housing Savings and Credit Association. Noesis [online]. 2025, vol.7, n.esp1, pp.328-347.  Epub Nov 30, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i1.387.

Forensic auditing is a specialized science in the prevention and detection of financial fraud, which involves obtaining evidence suitable for prosecution in court. The objective of this research was to determine the impact of forensic auditing on the Imbabura Mutual Savings and Credit Association for Housing. The research is considered qualitative, applied, and descriptive; the data collection techniques were surveys, interviews, and document review. The results reflected weaknesses in the organization's internal control system, revealing inconsistencies in the execution of activities that led to the materialization of the aforementioned financial frauds. The findings confirmed the importance of implementing a forensic audit model at the Imbabura Mutual Savings and Credit Association, with a preventive approach, in order to minimize these types of risks as much as possible in the future.

Keywords : Forensic Audit; Internal Control; Financial Crime; Evidence..

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