The role of forensic accounting in Tax Fraud Detection

Abstract

Forensic accounting has become a fundamental tool in the fight against financial fraud, especially in contexts where corruption and tax evasion affect business management. The objective of this study was to analyze the role of forensic accounting in the detection and resolution of tax fraud in commercial companies in the city of Loja. A non-experimental methodological approach with descriptive design and mixed approach was used, by means of structured surveys applied to collaborators and owners. The results showed that, although there is a positive perception of internal controls and financial analysis, weaknesses persist in the execution of preventive audits, the use of key indicators and the effectiveness of monitoring systems. A growing appreciation for forensic accounting as a legal support and prevention tool was identified; its effective implementation strengthens transparency, promotes business ethics and contributes to a culture of tax compliance.