Desafíos y estrategias para combatir el fraude en las PYMES en Colombia

Abstract

SMES represent the majority of businesses in Colombia and are essential for economic development. However, due to their limited resources, they face a critical challenge: fraud. This article explores the main fraud challenges that SMES encounter and, through a descriptive review approach, synthesizes the most relevant findings. It presents effective strategies for prevention and detection, which can be implemented to combat the most common types of fraud, such as misappropriation of funds, document forgery, manipulation or embezzlement of assets, concealment, among others. The results emphasize the need to implement effective internal and external controls and highlight the importance of forensic auditing to mitigate the impact of fraud on SMES. It concludes that establishing a strategic framework based on ethical principles can help reduce risks and strengthen the contribution of SMES to the national economy.