Forensic auditing as a methodological foundation in the detection of cases of computer fraud

<p>Organizations use forensic auditing to mitigate the risks associated with fraud, optimizing their internal control systems; this auditing method is an unquestionable tool in the fight against fraud, contributing positively to its prevention and detection. The purpose of this investigation i...

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Autor principal:	Gerardo Asdrúbal Díaz Varela
Formato:	article
Lenguaje:	ES
Publicado:	Universidad Central de Venezuela 2021
Materias:	Management. Industrial management HD28-70 Business HF5001-6182
Acceso en línea:	https://doaj.org/article/6898d87377b643a29be6ef172ba06fc1
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id	oai:doaj.org-article:6898d87377b643a29be6ef172ba06fc1
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spelling	oai:doaj.org-article:6898d87377b643a29be6ef172ba06fc12021-11-25T23:41:45ZForensic auditing as a methodological foundation in the detection of cases of computer fraud2542-3142https://doaj.org/article/6898d87377b643a29be6ef172ba06fc12021-07-01T00:00:00Zhttp://saber.ucv.ve/ojs/index.php/rev_GID/article/view/22708https://doaj.org/toc/2542-3142<p>Organizations use forensic auditing to mitigate the risks associated with fraud, optimizing their internal control systems; this auditing method is an unquestionable tool in the fight against fraud, contributing positively to its prevention and detection. The purpose of this investigation is to characterize the importance of forensic auditing as a methodological foundation in the detection of cases of computer fraud; under this conception, auditing techniques and procedures, computer forensic analysis, as well as the legal basis that assists it are evaluated, aspects that in sum strengthen the applied methodology and its results. This research corresponds to a documentary study, at a descriptive level and bibliographic design; it exposes how forensic auditing emerges as a management, prevention, and detection action, which, by applying the best practices of this discipline, leads to mitigating and processing those causes classified as computer fraud.</p> <strong>Keywords</strong>: Forensic auditing; computer fraud; evidentiary law; evidence and digital proofGerardo Asdrúbal Díaz VarelaUniversidad Central de VenezuelaarticleManagement. Industrial managementHD28-70BusinessHF5001-6182ESRevista Gestión I+D, Vol 6, Iss 2, Pp 315-351 (2021)
institution	DOAJ
collection	DOAJ
language	ES
topic	Management. Industrial management HD28-70 Business HF5001-6182
spellingShingle	Management. Industrial management HD28-70 Business HF5001-6182 Gerardo Asdrúbal Díaz Varela Forensic auditing as a methodological foundation in the detection of cases of computer fraud
description	<p>Organizations use forensic auditing to mitigate the risks associated with fraud, optimizing their internal control systems; this auditing method is an unquestionable tool in the fight against fraud, contributing positively to its prevention and detection. The purpose of this investigation is to characterize the importance of forensic auditing as a methodological foundation in the detection of cases of computer fraud; under this conception, auditing techniques and procedures, computer forensic analysis, as well as the legal basis that assists it are evaluated, aspects that in sum strengthen the applied methodology and its results. This research corresponds to a documentary study, at a descriptive level and bibliographic design; it exposes how forensic auditing emerges as a management, prevention, and detection action, which, by applying the best practices of this discipline, leads to mitigating and processing those causes classified as computer fraud.</p> <strong>Keywords</strong>: Forensic auditing; computer fraud; evidentiary law; evidence and digital proof
format	article
author	Gerardo Asdrúbal Díaz Varela
author_facet	Gerardo Asdrúbal Díaz Varela
author_sort	Gerardo Asdrúbal Díaz Varela
title	Forensic auditing as a methodological foundation in the detection of cases of computer fraud
title_short	Forensic auditing as a methodological foundation in the detection of cases of computer fraud
title_full	Forensic auditing as a methodological foundation in the detection of cases of computer fraud
title_fullStr	Forensic auditing as a methodological foundation in the detection of cases of computer fraud
title_full_unstemmed	Forensic auditing as a methodological foundation in the detection of cases of computer fraud
title_sort	forensic auditing as a methodological foundation in the detection of cases of computer fraud
publisher	Universidad Central de Venezuela
publishDate	2021
url	https://doaj.org/article/6898d87377b643a29be6ef172ba06fc1
work_keys_str_mv	AT gerardoasdrubaldiazvarela forensicauditingasamethodologicalfoundationinthedetectionofcasesofcomputerfraud
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Forensic auditing as a methodological foundation in the detection of cases of computer fraud

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