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Tesis Contabilidad Y Auditoría

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Tesis Contabilidad Y Auditoría PONTIFICIA UNIVERSIDAD CATÓLICA DEL ECUADOR FACULTAD DE CIENCIAS ADMINISTRATIVAS Y CONTABLES AUDITORÍA FORENSE APLICADA AL FRAUDE CORPORATIVO – PREVENCIÓN, TÉCNICAS Y PROCEDIMIENTOS PARA SU DETECCIÓN TRABAJO DE TITULACIÓN DE GRADO PREVIA LA OBTENCIÓN DEL TÍTULO DE LICENCIATURA EN CONTABILIDAD Y AUDITORÍA SILVIA PATRICIA JARAMILLO MASSON DIRECTOR MILTON K. MALDONADO E. QUITO, MARZO 2014 1 Director Milton K. Maldonado E. Informantes Idrián Estrella S. José Arauz M. 2 Dedicatorias Dedico este trabajo con todo amor y cariño a mi mamá Patricia Masson Albuja, quién con abnegación, esfuerzo y dedicación trabajó arduamente para ofrecerme la mejor educación; sin toda esa confianza y fortaleza que me entregaste cada día, jamás me hubiera sido posible vencer toda dificultad. Gracias por hacer todo en la vida para que yo pueda lograr mis sueños. Dedico este trabajo de manera especial también a mi abuelito Jorge Masson Villacrés, quién como padre me enseñó y me sigue enseñando a hacerle frente a la adversidad y visualizar todas las soluciones posibles a los problemas que nos presenta la vida, gracias por tu sabiduría, paciencia y amor; a mi abuelita Fanny Masson Albuja, que descansa en paz, por apoyar día a día con abnegación de madre cada uno de los esfuerzos de sus nietos para alcanzar sus metas; gracias por tu fortaleza, firmeza y amor incondicional. Y dedico este trabajo a mi padre Silvio Jaramillo Vinueza, quién con firmeza me enseñó el valor del dinero, de la educación, y del sacrificio requerido para lograr mis metas. 3 Agradecimientos Agradezco a Dios por todo lo que me ha dado, mi vida, mi familia, mi pareja, mis maestros, mis amigos, mis enemigos, mis compañeros de estudio, mis compañeros de trabajo, mis cualidades y defectos; le agradezco por permitirme descansar cuando me costaba mucho continuar; por aceptarme tal como soy y perdonarme cuando cometía errores; gracias por las pruebas a lo largo del camino que me hicieron más fuerte y cuyas lecciones me enseñaron a ser mejor ser humano, persona, hija, nieta, bisnieta, prima, sobrina, media hermana, pareja, compañera, amiga. Agradezco a mis dos angelitos de la guarda por su compañía y protección en cada paso hasta este día; gracias Benjamín por tu inocencia, tu dulzura, por tu amor, por hacerme crecer y ser más fuerte. Agradezco a Santiago Ávalos P. por su amistad, por su cariño y amor, por su apoyo, por su compañía, por sus sacrificios, por su fortaleza, por su firmeza, por su seriedad, por ayudarme a madurar y a crecer, a ser más fuerte e independiente; gracias por motivarme cuando quería rendirme; gracias por mostrarme los pros y contras antes de tomar decisiones; gracias por enseñarme a pensar profundamente antes de actuar, gracias por compartir conmigo tus conocimientos con generosidad; gracias por intentar animarme cuando tuve dificultades y gracias por intentar motivarme en momentos de desaliento. 4 Agradezco de manera especial a Milton K. Maldonado E., gran maestro, quien ha guidado esta tesis desde sus inicios y quien me ha inspirado a ejercer mi profesión manteniendo la firme convicción de creer en una sociedad más correcta. Gracias por compartir sus conocimientos conmigo, por su apoyo constante y ánimo para lograr la culminación de este trabajo y por permitirme transmitir bajo su guía lo aprendido a las nuevas generaciones. Gracias a su esposa quién con amabilidad y cariño acompañó el proceso de revisión de este trabajo. Agradezco a cada uno de mis profesores y de manera especial a: Paulina Cadena V., Rodrigo Saltos M., Enrique Galarza A., Fabían Raza D., Idrián Estrella S., José Aráuz M., Galo Raza D., Gustavo Montenegro Z., Fanny Ríos Á., Nancy Pérez C., Ximena Villamar E., Marcelo Bravo T., Anibal Rovayo L., Marcelo Torres V., Roberto Larco A., Enrique Hernández D., Diego Carrión B., Edgar Dávalos H., Katia Naranjo E., Fabián Cueva B., Jorge Navas T., Marcelo Sevilla S., Jorge Cevallos D., Víctor Ruiz N., Pedro Zapata S., Diego Galarza T., Mario Gamboa R., Armando Lituma D., Patricia Salazar S., René Escobar C., Yaskarina Galárraga T., María del Carmen Vallejo, Wilma Riera V., Alberto Dávila G., Darwin Ramírez C., Franklin Maldonado B., Jorge Altamirano C., Esteban Ayala C., Econ. Carlos Diaz, quiénes durante este camino me transmitieron sus conocimientos y experiencia con generosidad y entrega; me enseñaron sobre los sacrificios para alcanzar mis metas, sobre creer en mi misma; y encaminaron mis ideas, mis sueños y pensamientos por una senda acompañada de ética, de esfuerzo, de trabajo y aspiración al conocimiento e investigación. 5 Agradezco a Xavier Erazo C., líder, mentor y amigo quién con su ejemplo guía una de las mejores fases de mi vida profesional, y junto a quién espero continuar aprendiendo más sobre mi carrera y expandiendo mis oportunidades laborales; gracias por su confianza, sus sabios consejos, por permitirme trabajar con usted; y gracias por permitirme poner en práctica los conocimientos obtenidos de la realización de este trabajo. Agradezco a Fernando Castellanos F. por su amistad y apoyo en mi crecimiento profesional. Agradezco a Roberto Granda por su coaching y amistad, por compartir sus conocimientos generosamente y por apoyarme en mi crecimiento profesional. Agradezco a Silvy y Majo por su amistad y apoyo en todo, por siempre chicas del equipo Yanbal. Agradezco a mis amigos, especialmente a: Flavio Espinoza, Marcelo Cárdenas, Elizabeth Ponce, Pablo Dueñas, Andrés Cevallos, Juan Andrés Trujillo, Andrés Obando, Luis Cárdenas, Germán Guerrero, Rubén Pabón, David Mediavilla, María Belén Soria, Valeria Zabala, Vanessa Zabala, Juan José Arnao, Katya Zurita, Karina Gutiérrez y Julio Basantes. Agradezco de manera especial a Danilo Zambrano, amigo y compañero, por su apoyo y ánimo, por estar ahí en la mayoría de malas y en casi todas las buenas; a Juanito Barragán, por compartir su conocimiento con todos, por su ánimo y buen humor; a mis compañeros 6 de clase Beto y Alvin, por las risas, por las bromas, por su buen humor y positivismo; y a Leo por su desinteresada ayuda en momentos de dificultad. Agradezco a mis compañeros de clase quiénes formaron parte de mi vida en cada paso de mi carrera; y a las personas que durante este tiempo formaron parte de mi vida y aportaron con una o varias palabras, que me dieron ánimo para seguir adelante; agradezco a toda mi familia, por su apoyo y cariño. 7 1. TEMA: “AUDITORÍA FORENSE APLICADA AL FRAUDE CORPORATIVO – PREVENCIÓN, TÉCNICAS Y PROCEDIMIENTOS PARA SU DETECCIÓN” .......... 16 1.1. INTRODUCCIÓN ...................................................................................................... 16 1.1.1. Auditoría, auditoría financiera, auditoría forense, corrupción, fraude y legislación local ................................................................................................................. 16 1.1.2. Ética Profesional y transparencia en los negocios ............................................. 27 1.1.3. Origen, concepto, generalidades, objetivos y aplicación de la auditoría forense …………………………………………………………………………………………….31 1.1.3.1. Origen .............................................................................................................. 32 1.1.3.2. Concepto .......................................................................................................... 34 1.1.3.3. Generalidades ................................................................................................... 34 1.1.3.4. Objetivos .......................................................................................................... 44 1.1.3.5. Aplicación ........................................................................................................ 45 1.1.4. Asociación de Examinadores Forenses Certificados – Association of Certified Fraud Examiners (ACFE) .. ………………………………………………………………………46 1.1.5. El triángulo del fraude ........................................................................................ 46 1.1.6. Auditoría Externa y Fraude ................................................................................. 54 1.1.7. Auditoría Interna y Fraude.................................................................................. 56 1.1.8. Perfil y Requerimientos del Auditor Forense ...................................................... 60 1.2. DELITOS FINANCIEROS, PROGRAMA DE AUDITORÍA FORENSE, TÉCNICAS Y PROCEDIMENTOS ...................................................................................... 61 1.2.1. Prácticas antiguas y nuevas de cometimiento de fraude ..................................... 61 1.2.2. Costo del fraude .................................................................................................. 62 1.2.3. Tipos de Delitos Financieros ............................................................................... 64 1.2.3.1. De acuerdo a la legislación ecuatoriana ........................................................... 65 1.2.3.2. De acuerdo a la Asociación de Examinadores Forenses Certificados – Association of Certified Fraud Examiners (ACFE) ....................................................... 71 1.2.3.2.1. Fraude interno u ocupacional ....................................................................... 71 1.2.3.2.2. Fraude externo ............................................................................................. 73 1.2.3.2.3. Fraude a individuos ...................................................................................... 73 1.2.4. Técnicas Contables Fraudulentas ......................................................................
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