La Efectividad de las Auditorías Internas en la Detección de Fraudes en el Contexto Empresarial Colombiano

Abstract

Currently, fraud has established itself as one of the main risks affecting the sustainability of organizations. Reports from entities such as the ACFE, which is one of the most important organizations in the world dedicated to fraud research and the general comptroller, reveal that the losses resulting from corporate fraud represent a significant percentage of companies' revenues, generating legal, financial, and reputational impacts.

Internal auditing, in its main function of assurance and control, plays a fundamental role in the prevention and detection of fraud. However, in practice, different studies show that most frauds are discovered through external and internal reports, beyond the procedures carried out in auditing. This situation raises various questions about the true effectiveness of internal auditing as a control mechanism against fraud detection.

In the Colombian business context, limitations related to the independence of internal auditors, the availability of resources, and training in fraud detection techniques persist, which minimizes the ability to anticipate and timely detect these illicit behaviors. Because of this, there is a need to assess the effectiveness of internal audits in detecting and mitigating fraud in Colombian entities, in order to identify opportunities for improvement, strengths, or possible weaknesses.