Corporate Fraud and Good Practices for its effective treatment

Authors

  • Felipe André Isoré Gutiérrez CONEXIG LLC http://orcid.org/0000-0003-2272-6817

    Magíster en Leyes (LLM) en Derecho de la Construcción y Arbitraje por la Escuela de Derecho de la Robert Gordon University en Gran Bretaña. Postgrado en Derecho de la Construcción y la Infraestructura por el Colegio de Derecho del CEU-IICS en Brasil. Licenciatura (BSc) en Contabilidad emitido por la Universidade Anhanguera en Brasil. Maestría (MSc) en Economía por la University of Groningen en los Países Bajos (con un semestre en el Instituto de Gestión de Riesgos de la Univesite de Rennes en Francia). Fundador y socio director de la firma de consultoría global CONEXIG. Contacto: felipegutierrez@conexig.com

Keywords:

Fraud, Risk, Corruption, Internal control, Corporate governance, Risk management

Abstract

Prevention, detection, management, and response to fraud inside an organization, in any sector, must be a practice adopted by industries to avoid direct and indirect losses. This article reviews studies that present statistics and allow us to reach conclusions based on fraud cases inside companies. Fraud prevention and detection measures, corporate risk management, due diligence, corruption prevention and real cases will be explained in this article, based on public research and from the author’s viewpoint from his personal experience.

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Published

2020-12-12

How to Cite

Isoré Gutiérrez, F. A. (2020). Corporate Fraud and Good Practices for its effective treatment. Derecho & Sociedad, (55), 491–502. Retrieved from https://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/23263

Issue

No. 55 (2020): Derecho de la Construcción

Section

Misceláneas

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.