“La auditoria en la reducción del fraude bancario” – caso aplicado a una entidad bancaria (de colocación de productos financieros)

Abstract

Fraud is a fact that is available to all people, for this reason in this document the five most famous financial frauds in the world are disclosed in order to provide a favorable ground in the development of the subject. These frauds immediately affect business relationships, creating barriers in the different types of transactions to which different users have to be subjected. In spite of the existing controls, the mind of man has managed to evade them generating great inconveniences in the development of the commercial operations of the different entities; For this reason, it is intended to build a series of guidelines to reduce cases of fraud in banks. To this end, two fraud events occurred in a banking entity, based on these, are based on a thorough follow-up to discover which controls were violated for the execution of the fraud. The existing tasks, responsibilities and controls of each position in the area of ​​credit placement of the entity are also disclosed, which after the analysis indicates that much of the scams against the bank arise from the same company. Finally, it is intended to develop new controls applied to the bank to reduce and complement those existing in it.