The objective of this research proposal is to study forensic auditing as a specialized service for fraud prevention, based on the authors Cano, D., Lugo, D., Cano, M., & Cano, J. (2009), ACFE (2022), Mendoza (2009), among others. For the design of this proposal, documents such as scientific research articles, official statistics, degree works were consulted, which refer to the study variable framed in the forensic audit and its effect on the detection of fraud. Methodologically, it is a descriptive study under a qualitative approach, consisting of a field design and a documentary study. The expected results will allow us to answer the problem question raised on how the forensic audit as a specialized service helps to prevent fraud? Likewise, it is expected to generate relevant conclusions in response to the specific objectives formulated in the design of this research proposal. with the intention of responding to the general objective and proposing recommendations based on the study, if necessary.
