Abstract

DE LA TORRE LASCANO, Carlos Mauricio  and  QUIROZ PENA, Jaime Iván. Organizational fraud. Prior perceptions to the creation of a fraud observatory. Revista de coyuntura y perspectiva [online]. 2020, vol.5, n.3, pp.159-195. ISSN 2415-0622.

Abstract The exponential increase in technology has accelerated business expansion worldwide, organizations in their search for profitability face new contingencies in their operations, causing them to be exposed to surprising risk levels, including fraud. It is necessary to know in depth this problem directly from the source where the information originates, in order to build a technical unit that fosters the analysis of the fraud risk and helps to understand what are the main characteristics of the problem and its most harmful manifestations. The aim of this research is to identify the representation of a sample of companies from the Ecuadorian public and private sector regarding fraud risk management, applying a combined descriptive analysis of a quantitative study to evaluate the variables. The results determine the establishment of a Fraud Observatory in Ecuador whose function will be to propose best practices, techniques of prevention, deterrence and detection of organizational fraud.

Keywords : Organizational fraud; risk appetite; corruption; fraud management; transparency; economic environment.

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