Título en inglés

Abstract

Occupational fraud is a global problem that affects public and private organizations. One of the most common fraudulent activities in these organizations is corruption. Unfortunately, Puerto Rico is no exception. A review of the literature revealed that occupational fraud has increased in Puerto Rico since the 1980‘s. The main purpose of this article is to share some findings as purported by an investigation on corruption conducted in municipalities. Recommendations are offered to the government of Puerto Rico to prevent and combat corruption acts, according to the perception held by a group of external auditors who conducted compliance audits in the municipalities. The research was carried out mainly through a qualitative approach. It was intended to obtain a deep knowledge of an unfrequently research topic, which included the use of semi-structured interview conducted on experts, as the main strategy for data collection.