Publicación: Aproximación a tendencias sobre contabilidad forense y sus técnicas como instrumentos de control contra los fraudes electrónicos bajo la modalidad de tarjeta de crédito
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This manuscript constitutes the approach to trends on forensic accounting and its techniques as control instruments against electronic fraud under the credit card modality as an explanatory descriptive research design that synthesizes the results of multiple investigations in reference to electronic fraud under the modality credit card in the framework of forensic accounting. Delved into the crime of fraud from the accounting area, the application of this work is identified in the generation of evidence that helps ensure the justice of the organization, in the same way, the practices most used by the perpetrators of this crime are compared, contributing foundations in the knowledge of the public accountant and setting a precedent of responsibility with society.