Auditoría forense para la reducción de la corrupción de funcionarios en el sector gubernamental
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Abstract
La auditoría forense constituye un mecanismo técnico clave para reducir la corrupción en el sector gubernamental. El objetivo fue analizar la influencia de la auditoría forense como mecanismo de control en la reducción de la corrupción de funcionarios en el sector gubernamental. Se adoptó un enfoque correlacional y explicativo, con diseño no experimental y corte transversal. La muestra aleatoria incluyó 217 profesionales universitarios peruanos, seleccionados de una población de 500. Los resultados indican que el 92.17 % valoró la auditoría forense como mecanismo investigativo ante fraudes, mientras que el 90.78 % destacó su utilidad estratégica. Se evidenció una correlación positiva muy fuerte entre la auditoría forense y la reducción de la corrupción (r = 0.9481; R² = 0.8989), validada por más del 90 % de los participantes. Se concluye que la auditoría forense demuestra eficacia investigativa, preventiva y probatoria en el ámbito gubernamental, consolidándose como herramienta para fortalecer transparencia, rendición de cuentas y control de actos ilícitos.
Forensic auditing is a key technical mechanism for reducing corruption in the government sector. This study aimed to analyze its influence as an institutional control tool. A correlational and explanatory approach was adopted, with a non-experimental, cross-sectional design. The random sample included 217 Peruvian university graduates, selected from a population of 500. The results indicate that 92.17% valued forensic auditing as an investigative mechanism for fraud, while 90.78% highlighted its strategic utility. A very strong positive correlation was found between forensic auditing and the reduction of corruption (r = 0.9481; R² = 0.8989), validated by more than 90% of the participants. It is concluded that forensic auditing demonstrates investigative, preventive, and evidentiary effectiveness in the government sector, establishing itself as a functional tool for strengthening transparency, accountability, and the control of illicit acts in public administration.
Forensic auditing is a key technical mechanism for reducing corruption in the government sector. This study aimed to analyze its influence as an institutional control tool. A correlational and explanatory approach was adopted, with a non-experimental, cross-sectional design. The random sample included 217 Peruvian university graduates, selected from a population of 500. The results indicate that 92.17% valued forensic auditing as an investigative mechanism for fraud, while 90.78% highlighted its strategic utility. A very strong positive correlation was found between forensic auditing and the reduction of corruption (r = 0.9481; R² = 0.8989), validated by more than 90% of the participants. It is concluded that forensic auditing demonstrates investigative, preventive, and evidentiary effectiveness in the government sector, establishing itself as a functional tool for strengthening transparency, accountability, and the control of illicit acts in public administration.
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Vol. 5, No. 12