La importancia de mitigar los riesgos financieros y el papel que cumple la auditoria forense en las entidades públicas del orden municipal.

Abstract

The general objective of this research is to describe the importance of mitigating financial risks and the role played by the forensic audit of public entities of the municipal order. since it is crucial to guarantee economic stability and transparency in the management of public resources. Forensic auditing plays a fundamental role in investigating possible fraud, embezzlement and irregular practices, helping to prevent losses and strengthen trust in public institutions. In addition, it provides solid evidence to take corrective measures and improve internal controls, contributing to more efficient and responsible financial management. Likewise, interviews were conducted with public officials to know their perception and knowledge in order to establish the importance of financial risks and the effectiveness of forensic audits of public entities of the municipal order. It was analyzed that fiscal control of public resources must be improved since it is essential to guarantee transparency and efficiency in the use of taxpayers' money. This involves strengthening the institutions in charge of oversight, implementing technologies that facilitate accountability and promoting a culture of responsibility in the management of public funds.