Riesgos de fraude en el sector minero en tiempos de COVID-19

Authors

  • Camila Cecilia Félix Solano Pontifical Catholic University of Peru image/svg+xml
  • Valeria Andrea Meza Porras Pontifical Catholic University of Peru image/svg+xml

Keywords:

fraud risks, revenue measurement, production costs, mining industry, audit

Abstract

This paper seeks to carry out an analysis of the treatment given to the fraud risks identified in the audit of Peruvian companies in the mining industry as a result of Covid-19. In order to do this, two of the main fraud risks identified are described: the incorrect estimation of income and the overvaluation of inventories due to the incorporation of extraordinary costs. Likewise, it seeks to analyze the audit procedures carried out to cover the risk of detection on the accounts where the fraud risk was identified.

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Author Biographies

  • Camila Cecilia Félix Solano, Pontifical Catholic University of Peru

    Estudiante de séptimo ciclo de estudios de la Facultad de Ciencias Contables de la PUCP.
    Coordinadora del equipo de Finanzas de la Revista Lidera.
    Coordinadora de Deportes del Centro Federado de la Facultad de Ciencias Contables.
    camila.felix@pucp.edu.pe

  • Valeria Andrea Meza Porras, Pontifical Catholic University of Peru

    Estudiante de séptimo ciclo de estudios de la Facultad de Ciencias Contables de la PUCP.
    Coordinadora del equipo de Costos de la Revista Lidera.
    Coordinadora de Actividades Culturales y Eventos del Centro Federado de la Facultad de Ciencias Contables.
    valeria.meza@pucp.edu.pe

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Published

2021-12-17

Issue

No. 16 (2021)

Section

Artículos

License

Creative Commons License

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

How to Cite

Riesgos de fraude en el sector minero en tiempos de COVID-19. (2021). Revista Lidera, 16, 33-38. https://revistas.pucp.edu.pe/index.php/revistalidera/article/view/24851