La auditoría como ejercicio generador de herramientas gerenciales para reducir los riesgos de fraude en los entes e

Abstract

This text seeks to give readers a broader vision of what is needed to make an audit that generates addedvalue to organizations and that contrasts the results obtained (information) with the current accounting policies, in order to minimize the likelihood of future events that might affect performance and business results. Only if it is understood that the objectives of the traditional audit do not pursue the needs of modern organizations and auditors are not utilizing their findings efficiently, then one will be able to create added-value to the organizations and these could achieve efficiency, effectiveness and transparency in their administrative and accounting processes. The researcher’s experience and the information obtained from the exploration of data bases such as Dialnet, Ebsco, Scopus, supports this point of view.