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