La auditoría forense y la corrupción en la gestión pública ecuatoriana

Abstract

In recent times, forensic audit has reached a significant level of importance, corruption has a main roll in this concern mainly beacuse of the polemic events that took place in ecuadorian society it can be deduced that human behavior, state, public servants, culture, economic development, politic influence, burocracy, among others are shown in this investigation to be an important part in this issue, which affect population ethics and the basis of the nation.
In orther to develop this topic, a research of primary and secondary sources will be realized from scientific articles published at least 15 years ago, priorizing publications that tackle the corruption cases from the past decade and ,in special cases, from past years; therefore, this investigation is sustented in a systemic and bibliographic analisys and has a documental-type aproach, so as to determinate the roll of forensic audit in public managment.
One of the main conclussion from the ongoing study shows that juridistical and regularizing appliance has not reached efective levels, university level education is far from reality concerning social context and ethic values, its clear that the most powerful authorities are involved in a series of political corruption scandals, forensic audit does not invlove in he academic field to tackle the presnt and future social issues, control bodies has identified the critical áreas in order to allow the respective instances to act vigorously to solve this anomalities, against this background the State must adopt tecnical and regularizing correctives in order to make its managment cristal clear.