FORENSIC TECHNIQUES IN THE PREVENTION AND DETECTION OF FRAUD IN PERUVIAN STATE COMPANIES; TÉCNICAS FORENSES EN LA PREVENCIÓN Y DETECCIÓN DE FRAUDE EN LAS EMPRESAS DEL ESTADO PERUANAS

Abstract

The main objective was to establish the relationship between forensic techniques (TF) and fraud prevention and detection (PDF) in Peruvian state companies (Period 2018). Method. An observation sheet was applied to a sample of government auditors with professional experience in public institutions and state companies. The existence of a significant relationship between both variables was verified, with a Correlation index of 72.3%, and a significance level of 0.00%; with levels of re-gular (-) for the variables (TF 1.87 and PDF 1.63). The potential causes of the low correlation and low scores are the degree of social anomie, perception of impunity, and the absence of political will on the viability of the State and its business activity. © 2022 Elsevier B.V., All rights reserved.