Importancia del manejo de base de datos en el desarrollo de la auditoria forense para la detección de fraude.

Abstract

The task of improving the data mining tool and processes through access to information is becoming a bit exhausting as we sometimes find ourselves facing digital infoxication; One of the benefits obtained in the application of data mining is that the company obtains information in real time for business planning and, in turn, reduces costs, generating the correct decision making with a safer environment that allows growth. The ease of use that data mining provides as a tool allows extracting information that is really important and applicable in any area of knowledge, even so, there is a wide variety of small companies that can use this tool but do not use it and go for it. intuitive method, which undeniably limits their capabilities, thus inclining to risk in decision-making; It is essential to mention that for compliance with data mining, international auditing standards and generally accepted auditing standards are available. The idea of this work constitutes an approximation to detail the area of data mining in the sector of financial and commercial entities, its objective is to describe and analyze the relationship and importance of financial statements with the database in the development of the forensic audit for the detection of possible fraud, in addition to what would be the consequences of the illegal disclosure of the database.