Internal control and its relationship with public accounting in the prevention of fraud

Abstract

In the Ecuadorian public sector, financial fraud remains a persistent challenge, associated with weaknesses in internal controls, lack of regular audits and deficiencies in staff training. The main objective of the study is to determine the relationship between internal control, quality of financial information, and fraud prevention at the Guachapala Vehicle Technical Inspection Center (CRTV). A mixed approach with non-experimental design, correlational and cross-sectional scope was applied, using surveys applied to the entity's officials and statistical analysis using Chi-square and Pearson's correlation. The results revealed significant associations between the existence of evaluation mechanisms, the frequency of audits and confidence in financial information (r > 0.75; p < 0.001). It is concluded that a structured and well communicated internal control strengthens the quality of financial data and contributes to preventing fraud, generating institutional trust and promoting transparency.