Resumen

TOSCA MAGANA, Sergio Alfonso; MARTINEZ PRATS, Germán  y  SILVA HERNANDEZ, Francisca. Intervention of audits for the mitigation of EFOS and EDOS. Investigación y Negocios [online]. 2022, vol.15, n.26, pp.58-69. ISSN 2521-2737.  https://doi.org/10.38147/invneg.v15i26.183.

the audit represents an examination carried out on a natural or legal person for the detection of irregularities through their financial statements or some operational area within the company, to verify that everything is in order. This article will address how the audit can intervene to detect companies that perform simulated operations known as EFOS and EDOS since these affect the state, the audit helps to detect and verify that all the processes carried out are being done in the correct way, to comply with their obligations and thus avoid fraudulent transactions. It will be done through a qualitative method with a descriptive approach, seeking to comply with the provisions of the title.

Palabras clave : Audit; Detect; Companies; Invoice.

        · resumen en Español     · texto en Español     · Español ( pdf )