Análisis de los procedimientos aplicados por la auditoría forense que pueden aplicarse dentro de los procedimientos de control en las cooperativas de ahorro y crédito de la parroquia Tumbaco

Abstract

In the present investigation, the forensic audit procedures that are applied to control the activities of the savings and credit cooperatives of the Tumbaco parish are analyzed, giving relevance to their phases, their evolution, their techniques and their incidence in the reduction of operational and credit risk, in turn, several aspects are revealed that account for the importance of forensic auditing as a barrier of assistance and control to combat, reduce or timely detect fraud and/or illicit acts and take a look to the main organizations that monitor the management of savings and credit cooperatives, allowing these institutions to comply with all regulations and develop prevention plans or programs that minimize risks, as a result it was established that the cooperatives of the Tumbaco parish recognize the Importance of forensic auditing to improve the control and protection of the financial institution.