In today’s economic environment, companies have to compete not only against other companies, but also by creating new markets that meet the needs of consumers. This is within its external environment. In the domestic environment they have to change their internal operations for achieving efficiency and effectiveness, translated into the creation of value for consumers through products or services that meet their needs, it will create a protective barrier against competitors , workers will be rewarded for their efforts on behalf of the company, the company itself - by improving their processes based on the achievement of efficiency and cost reduction- will get a return that allows it to continue operations; and to owners, based on the profitability of the company , will gain economic benefits. Therefore it indicates that the company, to have sustainable profitability over time, must cre...

In today’s economic environment, companies have to compete not only against other companies, but also by creating new markets that meet the needs of consumers. This is within its external environment. In the domestic environment they have to change their internal operations for achieving efficiency and effectiveness, translated into the creation of value for consumers through products or services that meet their needs, it will create a protective barrier against competitors , workers will be rewarded for their efforts on behalf of the company, the company itself - by improving their processes based on the achievement of efficiency and cost reduction- will get a return that allows it to continue operations; and to owners, based on the profitability of the company , will gain economic benefits. Therefore it indicates that the company, to have sustainable profitability over time, must cre...

El objetivo principal fue establecer la relación entre técnicas forenses (TF) y prevención y detección de fraude (PDF) en las empresas estatales peruanas (Período 2018). Metodología: Se aplicó una ficha de observación a una muestra de auditores gubernamentales con experiencia profesional en instituciones públicas y empresas estatales. Resultados. Se comprobó la existencia de una relación significativa entre ambas variables, con un índice de Correlación del 72.3%, y un nivel de significación de 0.00%; con niveles de regular (-) para las variables (TF 1.87 y PDF 1.63). Conclusión principal: Las causas potenciales de la baja correlación y bajos puntajes son el grado de anomia social, percepción de impunidad, y la ausencia de una voluntad política sobre la viabilidad del Estado y su actividad empresarial.