Auditoría forense y su impacto en las organizaciones públicas del Ecuador

Forensic auditing in public organizations is a specialized technique used to detect and prevent fraud, irregularities and other illegal acts in the government environment. In this sense, the objective of this research was to analyze the forensic audit and its impact on public organizations in Ecuador; This technique involves the use of skills and knowledge in areas such as accounting, law and information technology, to detect possible crimes and present evidence in court or other legal authorities. The methodology used is a mixed-documentary type. In this context, the procedure consisted of reviewing the information from the State Comptroller General's Office in which 1,048 audit reports were approved at the national level, as well as the application of techniques on verification, verification and conciliation, which began with a documentary review of the activities. The results showed that public organizations focus on the prevention and early detection of fraud and corruption, which can result in significant savings for the government. It is concluded that the forensic audit allows preserving transparency in the use of public resources, since it is essential to maintain the trust of citizens in the government and its institutions.