The corruption in South America. An approach from the forensic audit

Abstract

Corruption has been forged as one of the key pillars on which governments at the global level focus much of their combat policies. The present research work analyzed doctrinally and empirically the indicators designed and published on corruption with respect to the countries of South America as: perception of corruption, governability, transparency, legality and stability, variables Used to diagnose the state of corruption in the analyzed countries and their possible relationship with the conduct of the forensic audit and the optimal conditions for its execution; Information with which later a modeling was generated and the econometric method of multivariate regression was applied, incorporating panel data with the help of the Software Stata version 14. The study determined the usefulness of the forensic audit and its contribution in the organizations and companies. In addition, the data show the individual and joint significance of variables related to the practice of forensic audit and its impact on the control of corruption.