La auditoría forense como herramienta para la detección del fraude financiero en empresas

In today's business environment, where both the complexity of operations and the sophistication of financial risks are constantly increasing, financial fraud represents a significant threat to companies, affecting not only their economic stability but also their corporate reputation. This article analyzes the role of forensic auditing as a key tool in the detection and prevention of financial fraud in organizations. This article conducts a literature review and analyzes relevant case studies to identify the main benefits derived from its implementation. The research findings show that the main value of forensic auditing in fraud detection lies in its ability to go beyond superficial numbers, given that forensic auditors have the necessary training to identify accounting anomalies, suspicious behavior, or unusual patterns, using advanced techniques such as exhaustive data analysis or interview skills, which allows them to decipher fraudulent schemes, no matter how complex they may be, in the same way the study reveals that this discipline as a prevention strategy reinforces internal control systems, in addition to strengthening and promoting an ethical business culture.