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Vol. 17 No. 2 (2023)
Published 2023-07-15
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Copyright (c) 2023 Publicaciones e Investigación

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

When the Publicaciones e Investigaciones Journal receives an original study or article from its author(s), whether by email, postal service, or the platforms available for said purpose, know that it may be published in physical or electronic formats in national or international archives, databases, or SIRES. As such, Publications and Research authorizes the reproduction and citation of said material, provided that the description of information is carried out in conformity with bibliographic norms, and mention the corresponding names, authors, article, issue, and pages. Publications and Research, in advance, expresses that the information, concepts, and methods are the responsibility of the author(s). As such, the UNAD does not have any influence whatsoever over that expressed in the manuscript.

Original article

Financial fraud due to lack of internal control. Baring's case

DOI: https://doi.org/10.22490/25394088.7178
Grecia Fernanda Flores Hernández Universidad Juárez Autónoma de Tabasco, México.
Cecilia García Muñoz Aparicio Universidad Juárez Autónoma de Tabasco, México.
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A fraud represents illegal acts carried out by one or more people without scruples or ethics, causing damage to people or institutions. The objective of this article is to identify the determiners points of a bank in the face of fraud for the prevention and application of internal control models. A qualitative methodology of the case study was carried out for the analysis of the Barings Case from an accounting perspective on the management of internal controls and the consequences that are generated by lack of constant supervision and correction of manuals. As a result of the investigation, the creation of the First Line of Defense Proposed Model is proposed. It is concluded that the model proposal will prevent future fraud in any type of institution and will help to carry out future audits.

keywords: financial audit, control, fraud, model, system
license

Copyright (c) 2023 Publicaciones e Investigación

Creative Commons License

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

When the Publicaciones e Investigaciones Journal receives an original study or article from its author(s), whether by email, postal service, or the platforms available for said purpose, know that it may be published in physical or electronic formats in national or international archives, databases, or SIRES. As such, Publications and Research authorizes the reproduction and citation of said material, provided that the description of information is carried out in conformity with bibliographic norms, and mention the corresponding names, authors, article, issue, and pages. Publications and Research, in advance, expresses that the information, concepts, and methods are the responsibility of the author(s). As such, the UNAD does not have any influence whatsoever over that expressed in the manuscript.

How to Cite
Flores Hernández , G. F. ., & Muñoz Aparicio , C. G. . (2023). Financial fraud due to lack of internal control. Baring’s case. Publicaciones E Investigación, 17(2). https://doi.org/10.22490/25394088.7178
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