Abstract

RODRIGUEZ-GUERRA, Mayra del Rocío; PINDA-GUANOLEMA, Bayron Ramiro  and  ROMERO-FERNANDEZ, Ariel José. Forensic auditing in Ecuador. Noesis [online]. 2025, vol.7, n.esp1, pp.590-605.  Epub Nov 30, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i1.417.

Corruption and fraud are not only economic crimes, but also cause a loss of revenue for the state, companies, or any business that suffers from these actions. Forensic auditing is an effective tool for tackling fraud and corruption. This research is a descriptive literature review whose objective is to determine the importance of forensic auditing as a tool for preventing economic crime and its impact on the training of auditor accountants. The results show the international perception of Ecuadorian practices in relation to economic crimes, the importance of forensic auditing in crime prevention, and the low number of organizations that carry out this work. They also show the undergraduate academic training of auditor accountants in Ecuadorian universities, most of which do not offer training in forensic auditing.

Keywords : Forensic auditing; auditor accountant; corruption; fraud; prevention; education..

        · abstract in Spanish     · text in Spanish     · Spanish ( pdf )