La auditoría como método para minimizar el fraude en el sector público

Abstract

The present work was carried out in order to establish what is the importance of the audit for the prevention of fraud in the public sector in Colombia, through the work an approach is made to the different used models of audit, and it is described how this with the help of the MECI they can act as a method of control and prevention of corruption, they describe the most important frauds that have happened in the country, where is the cost or representative cost of these for the state, and therefore for the society, on the other hand, an approximation is made to the structure of the MECI, the norms that govern the models and audit work in the public sector are related, as well as the factors that give rise to fraud in the public sector in Colombia. For the development of the work we chose to use a qualitative methodology which was used to describe and interpret the analysis of the information collected through the techniques used to collect data; the literary revision. Based on the work carried out, it was noted that the internal control systems applied to state entities serve as a basis for reducing fraud, the audit based on an MECI model, allows the generation of parameters and processes, focused on controls, processes and activities that are developed in the state entity, these methods are based on the COSO model, so they allow an evaluation of the components that are part of the organization, the audit allows the levels of corruption that are usually given in the state to be seen affected by different study methods, and process management.