Resumen

We know as fraud any illicit intentional act, which is carried out by people who have a working relationship with the company and are in charge of the different areas and administrative, accounting and financial processes, which allows them to access and manage the information, granting greater facility to plan and execute economic embezzlement for their own benefit, without taking into account what these acts may entail. A fundamental part of a good accounting process within a company are the professionals with whom it is counted, they are trusted personnel and the first filter at the moment of requiring truthful and reliable economic information, it is for these reasons that if it is presented Failures in procedures where this staff is involved makes it more feasible to incur fraud within the company, in the same way said professionals would be lacking in their professional ethics, by not putting into practice professional judgment, mental independence, professional skepticism and the accounting principles. An auditor should be characterized by his impartiality and transparency at the time of performing an audit, performing his work in the best way, presenting reliable information that will help and contribute to the company's decision making and its economic growth.