Internal control and fraud prevention

Abstract

The present scientific literature review study entitled "Internal Control and Fraud Prevention", has as its basic objective to provide reasonable assurance about an organization and the achievement of its goals through the formation of an institutional culture of self-control. Prevent and control activity in real time. For the collection of information, reliable sources were used, such as: EBSCO, SCOPUS, REDALYC, SCIELO and GOOGLE SCHOLAR. This theoretical review was carried out under the methodology of the systematic review of scientific literature. A total of 50 scientific articles were reviewed from the main databases, distributed as follows: EBSCO 12 articles, SCOPUS 05 articles, REDALYC 02 articles, SCIELO 01 article, and Google Scholar 30 articles. Of these 50 documents found, 18 of them those that met the inclusion and exclusion criteria, corresponding to the years 2015 to 2020, which are in the languages of English, Portuguese, and Spanish meeting the eligibility criteria, corresponding to research conducted in countries such as Ecuador, Spain, Colombia, and Perú. Conclude that internal control is the process of identifying control measures to protect the company's resources, achieve the objectives of effectiveness and efficiency and reduce the risks finally identified. These controls are included in the action plan.
Keywords: Internal Control, Fraud, Corruption.