Aportaciones metodológicas para luchar contra el fraude: un reto multidisciplinar
DOI:
https://doi.org/10.3145/thinkepi.2018.60Palabras clave:
Fraude financiero, Técnicas científicas, Detección, Multidisciplinar, Triángulo del fraude.Resumen
Estado de la cuestión sobre métodos científicos utilizados contra el fraude financiero, principalmente de tipo técnico (informáticos, económicos, matemáticos). Aunque algunas de las áreas científicas involucradas no están relacionadas con la tecnología -por ejemplo, la sociología-, es importante insistir en que todas ellas proporcionan herramientas útiles para detectar el fraude. La detección y prevención del fraude financiero es una tarea multidisciplinar, por lo que la solución a este problema de urgente actualidad deberán aportarla equipos multidisciplinares.
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