Estudio del efecto del Código de Ética para la prevención y detección del fraude ocupacional en empresas del sector turístico de Galápagos.

Abstract

This investigation is based on the cases of occupational fraud faced by organizations regardless of their economic activity, considering that they lack an ethical culture, policies for prevention and application of sanctions that contribute to the mitigation of cases of fraud, so that, The companies engaged in tourist operations activities in the Santa Cruz canton were taken as a case study, so that a strategy was established for an intermediate-level inquiry into the existing problem allowing the combination of research design, types, techniques and information collection instrument, allowing to detect that: (a) the use of the code of ethics is important for the detection and mitigation of cases of occupational fraud, (b) it must contain the necessary criteria to sanction cases of unethical behavior such as those of occupational fraud, (c) their design must be in charge of a committee that integrates collaborators with competencies for taking dictions, (d) its structure should include the vision, mission, general company objectives, policies and an internal control framework. In addition, it was detected that the appreciation of the use of the code of ethics is divided into two segments, the first that considers its immediate application due to the preventive, detective and corrective controls that it grants and the second that does not consider its application necessary. From the results derived, a management model was proposed for the design and incorporation of the code of ethics for Companies engaged in tourist operations activities.