Literature review: Uses of forensic auditing in Mexico (2020-2025)

Alberto Guerrero Barraza Álvarez; Lucia Xiomara Silva Máynez; Carmen Angelina Gallegos Orozco; Obed Hernández Máynez; María del Rosario González Almanza

doi:10.61273/neyart.v4i1.170

Authors

Alberto Guerrero Barraza Álvarez National Technological Institute of Mexico
Lucia Xiomara Silva Máynez National Technological Institute of Mexico
Carmen Angelina Gallegos Orozco National Technological Institute of Mexico
Obed Hernández Máynez National Technological Institute of Mexico
María del Rosario González Almanza National Technological Institute of Mexico

DOI:

https://doi.org/10.61273/neyart.v4i1.170

Keywords:

Auditoría forense, Corrupción, Fraude financiero, México, Tecnologías emergentes

Abstract

Este artículo se mete de lleno a ver cómo ha cambiado la auditoría forense en México entre 2020 y 2025. Para entenderlo, se analizaron y conectaron un montón de investigaciones y datos oficiales de estos últimos cinco años. Lo curioso y un poco frustrante es que, aunque casos como la Estafa Maestra dejaron claro que esta herramienta funciona de maravilla, en la práctica casi no se usa: una cifra a tomar en cuenta es que apenas el 0.6% de las auditorías públicas son de este tipo. Al final, lo que se encontro es que, aunque la inteligencia artificial y el blockchain vienen con todo para ayudar a detectar fraudes, todavía falta mucho camino en tecnología y en preparar mejor a los profesionales para que dejen de ver esto como un gasto y lo vean como la inversión que realmente es.

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Author Biographies

Alberto Guerrero Barraza Álvarez , National Technological Institute of Mexico

He is the head of the Basic Sciences Department, where he has been involved in the development and revision of curricula, teaching courses across various academic departments, and currently serves
as associate director of Planning and Outreach.

Lucia Xiomara Silva Máynez , National Technological Institute of Mexico

She is a university professor with extensive experience in teaching undergraduate students in the field of business administration and management. She currently works at the *Universidad Regional del Norte (URN)* and the *Instituto Tecnológico de Chihuahua II*, where she teaches courses such as Organizational Behavior, Administrative Functions, Management Skills, Fundamentals of Marketing, Business Planning, and Project Design and Evaluation.

Carmen Angelina Gallegos Orozco , National Technological Institute of Mexico

She is a professor at the National Technological Institute of Mexico, Chihuahua II Campus, and holds a Master’s degree in Business Administration and a degree in Computer Systems Engineering. She has held leadership positions at the same institution, including Head of the Academic Development Department (2019–2024) and Head of the Professional Studies Division (2024–2025). She has experience in the private sector as an Administrative Manager at Servicio de Carga Regular (1993–2011) and in university teaching since 2012. Her research focuses on sustainable development, smart cities, and organizational management. She is a member of the Mexican Mathematical Society.

Obed Hernández Máynez , National Technological Institute of Mexico

He is a professor in the Department of Economic and Administrative Sciences at the National Technological Institute of Mexico, Chihuahua II Campus, where he teaches courses for the Business Administration and Cybersecurity programs. Since March 1, 2023, he has served as Head of the Office of Institutional Development, a position from which he coordinates the institution’s academic calendar, general statistics, and requests for information from the campus. Among his administrative responsibilities, the preparation of the institution’s annual accountability reports stands out. His profile combines institutional management with teaching practice, allowing him to contribute both to organizational development and to the education of students in the field of economics and administration.

María del Rosario González Almanza , National Technological Institute of Mexico

She is a Certified Public Accountant and a graduate of the School of Accounting and Administration at the Autonomous University of Chihuahua (UACH). She currently serves as a professor in the Department of Economic and Administrative Sciences at the National Technological Institute of Mexico, Chihuahua II Campus. She teaches courses in accounting and finance, including Finance in Organizations, Business-Oriented Accounting, Financial Management I and II, and General Accounting. Her teaching work spans various engineering and administration programs, including Computer Systems Engineering, Industrial Engineering, Business Management Engineering, and the Bachelor’s Degree in Administration. Her profile combines a solid accounting background with an active commitment to teaching at the advanced technical level.

References

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