The increase in corruption in the public sector in Latin America has motivated the analysis of the role of forensic auditing as a tool for its reduction. This research raised the hypothesis that forensic auditing has a significant incidence on the reduction of corruption of public officials. A basic study was developed, with a quantitative approach, correlational-causal level and non-experimental design. The population was made up of 500 people, of which a sample of 217 was selected. The results of the correlation and linear regression analysis showed a positive and significant relationship between the application of forensic audits and the reduction of corrupt practices. Consequently, it is concluded that forensic auditing constitutes an effective mechanism to mitigate corruption in Latin American public management
Aime et al. (Sun,) studied this question.