Contabilidad Forense y los Estados Financieros en la empresa Megapopular de la ciudad de Latacunga

Abstract

This research is the study of forensic accounting as a tool for controlling the financial statements of the Megapopular company of Latacunga city, the company is dedicated to the paper self, being distributors of school supplies, office supplies, copiers, library, bazaar, gifts and cleaning tools, technological equipment and also sells cosmetics. The main problem of the company is that the financial information has not been handled properly, because it is mixed with information from another company in the same business group. To control these problems is proposed to Forensic Accounting as a control mechanism, to determine errors or fraud in the financial statements of the company and as a prevention system to avoid any financial anomalies which might arise. The investigation consists of four chapters that relate to the dependent variables: financial statements, and independent: Forensic Accounting, where the necessary concepts are identified to explain the problem. In addition suggested to the Technical University of Ambato the use of forensic accounting as a new college career, giving a degree in accounting Forensic as is done in other countries because of the need and importance of the professional of this type.