El control interno y la prevención de fraudes financieros en la empresa "Dou" año 2023.

Abstract

The research titled "Internal control and prevention of financial fraud in the DOU company, year 2023" analyzes the effectiveness of the internal control system in the detection and prevention of financial fraud. The main objective is to measure the effectiveness of said system in the company, highlighting the evaluation of its implementation and the lack of staff training as key factors. A quantitative approach was adopted under the positivist paradigm, using the deductive method and a non-experimental cross-sectional design. The research was analytical, which made it possible to study specific data collected through closed surveys addressed to the manager, accountant and accounting assistant. The structured questionnaire facilitated the collection of key data on the internal control situation in the organization. The results indicate that the company has a formal code of ethics, but lacks specific procedures to mitigate fraud and does not carry out regular internal audits. Likewise, a lack of constant training for staff on fraud prevention and detection was identified. These deficiencies reflect limited preventive management and high vulnerability to financial risks. It is concluded that it is essential to reinforce the internal control system through clear procedures, continuous training and periodic audits, in order to reduce the risks of fraud and strengthen the financial stability of the company.