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Comprehensive forensic audit as the basis of an efficient management in opposition to corruption and other illicit acts in the public administration

Abstract:

Public corruption through trafficking in influence, conflict of interest, arbitrary deflection of public funds, prevarication, fraud, extortion, fraudulent claims, erroneous or made-up financial statements, conspiracy, concussion, bribery, among other infractions reported lately are human behaviors harmful to all and affect our society; because it puts in doubt the integrity of public management. The research considered two perspectives: the first integrated by society with an observer and critical population, who analyzes and judges the actions of process managers; there is also a population focused on lack of protection if it expresses its opinion and denounces acts of corruption to avoid problems and possible retaliation in their social, work or personal environment. The second perspective was developed around public servants who exercise internal or external control activities and should address a general context; not only …