La auditoría forense como herramienta para detectar fraudes y errores en los procesos de venta de medicamentos psicotrópicos en las empresas farmacéuticas ubicadas en el sector de Iñaquito del DMQ.

Abstract

The article titled "The Forensic Audit as a tool to detect fraud and errors in the sales processes of psychotropic medications in pharmaceutical companies located in the Iñaquito sector of the DMQ" addresses the importance of the forensic audit in the identification and prevention of irregularities in the sale of these medications. First, the study examines the effectiveness of current fraud and error detection systems in Iñaquito pharmaceutical companies. The extent to which these procedures are effective in preventing and detecting irregularities in contracts for the sale of psychotropic medications is questioned. The concern arises due to the high vulnerability of the sector to fraudulent activities and errors that can have serious consequences for public health and the economy of companies. The lack of adequate controls facilitates the counterfeiting of medicines, the illegal sale of expired or adulterated products, and the diversion of medicines to illicit markets. The article also highlights the need for pharmaceutical companies to implement robust measures to verify the authenticity of documentation and the legality of operations in sales contracts for psychotropic medications. This includes verifying customer identity and monitoring transactions to ensure compliance with applicable regulations. The absence of adequate measures may result in the circulation of dangerous and unauthorized products. Finally, the study highlights the importance of forensic auditing to improve transparency and legality in the pharmaceutical sector, promote trust in companies, and protect public health by identifying and preventing fraud and errors in the sale of psychotropic medications.