Conocemos como fraude todo acto il?cito intencional, que es ejecutado por personas que tienen un v?nculo laboral con la compa??a y son las encargadas de las diferentes ?reas y procesos administrativos, contables y financieros, lo que les permite tener acceso y manejo de la informaci?n, otorgando mayor facilidad para planear y ejecutar desfalcos econ?micos para su propio beneficio, sin tener en cuenta lo que estos actos puedan conllevar. Parte fundamental de un buen proceso contable dentro de una compa??a son los profesionales con los que se cuenta, ellos son personal de confianza y el primer filtro en el momento de requerir informaci?n econ?mica veraz y fidedigna, es por estas razones que si se llega a presentar fallas en los procedimientos donde este personal est? involucrado se hace m?s factible incurrir en fraudes dentro de la compa??a, de igual manera dichos profesionales estar?an faltando a su ?tica profesional, al no colocar en pr?ctica el juicio profesional, la independencia mental, al escepticismo profesional y los principios contables. Un auditor se debe caracterizar por su imparcialidad y transparencia en el momento de realizar una auditor?a, realizando su trabajo de la mejor manera, presentando informaci?n fidedigna que ayuden y contribuyan a la toma de decisiones de la compa??a y su crecimiento econ?mico.We know as fraud any illicit intentional act, which is carried out by people who have a working relationship with the company and are in charge of the different areas and administrative, accounting and financial processes, which allows them to access and manage the information, granting greater facility to plan and execute economic embezzlement for their own benefit, without taking into account what these acts may entail. A fundamental part of a good accounting process within a company are the professionals with whom it is counted, they are trusted personnel and the first filter at the moment of requiring truthful and reliable economic information, it is for these reasons that if it is presented Failures in procedures where this staff is involved makes it more feasible to incur fraud within the company, in the same way said professionals would be lacking in their professional ethics, by not putting into practice professional judgment, mental independence, professional skepticism and the accounting principles. An auditor should be characterized by his impartiality and transparency at the time of performing an audit, performing his work in the best way, presenting reliable information that will help and contribute to the company's decision making and its economic growth.