El fraude contable de Parmalat relacionado con el escaso control interno en las empresas de Europa y América.

Abstract

Accounting fraud not only undermines the credibility of the processes when preparing financial information; additionally, it also subtracts the trust given to suppliers, users and collaborators, endangering the integrity of audit professionals. The investigation carried out allows us to inquire about the accounting fraud that occurred in 2003 by the Parmalat company, where an alarming lack of transparency is revealed in this great European company, through this case it was possible to demonstrate the danger that occurs in the complex structures companies, Parmalat's accounting fraud used various financial mechanisms to embezzle the company's funds and allocate them to the accounts of the Tanzi family, thus it is evident that the internal control that should have been considered as a tool to prevent and detect fraud was helpful since there was not good supervision, leading to making incorrect decisions by managers or administrators. Thus, a deficient internal control, large companies worldwide, considered strong, were affected by the fraud of their own owners. The objective of the following investigation is to analyze Parmalat's accounting fraud related to the poor internal control of companies in Europe and America, for compliance with it, a descriptive methodology is applied that proceeds to describe the issue raised.