IMPACTO DE LA ANALÍTICA FORENSE DE DATOS EN LA DETECCIÓN DE FRAUDES
Keywords:
forensic data analytics; financial fraud; internal control; hospitality sector.Abstract
Forensic data analytics has become established as a strategic approach for strengthening financial control systems and preventing fraud in organizations characterized by high levels of transactional volume and operational complexity, such as those operating in the hotel sector. In the Ecuadorian context, companies within this industry face increasing risks associated with fraudulent practices, inconsistencies in accounting information, tax evasion, and revenue manipulation, all of which directly affect their profitability, transparency, and financial sustainability. The objective of this study was to analyze the impact of forensic data analytics on the early detection of financial fraud in companies within the Ecuadorian hotel sector. To this end, a quantitative approach with a descriptive–correlational research design was employed, using structured surveys as the primary data collection instrument. The variables analyzed included the level of implementation of forensic data analytics tools and the presence of indicators of financial fraud, both measured using categorical scales. Statistical analysis was conducted using the Chi-square (χ²) test in order to determine the existence of a statistically significant association between the study variables. The findings reveal a significant relationship between the application of forensic data analytics and the early detection of financial fraud (χ² = 9,87; p < 0,05), indicating that companies with higher levels of implementation exhibit a lower incidence of financial irregularities.
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