Analysis of risks to mitigate through audit in electronic operations in Paraguay by 2022

Abstract

Although electronic operations in Paraguay had begun a process of adoption in the country, with the pandemic, the innovative practice experienced an acceleration to accompany and inject dynamism into the market. In addition, a change of habit is generated in consumers, who increasingly experience digital channels to make purchases and pay for services, among others. Likewise, payment alternatives are also an important differentiator in sales channels, they provide greater transparency and traceability in transactions and are characterized by offering speed and immediacy at the time of carrying out operations, in the country there is a Legal Framework Law No. 6,822/2021 “On trust services for electronic transactions, electronic documents and electronic transferable documents, Law 4595/12 “Securities Set- tlement and Payment Systems, Law No. 1015/1997 “Prevents and Suppresses Illicit Acts Destined to the Legitimation of Money or Goods, typifies the crime of money or goods laundering”, Resolution No. 6 dated March 13, 2014, which approves the regulation of electronic payments; Likewise, with the increase of these operations in the digital financial system in our country, there is still no risk management associated with the implementation of Electronic Operations in general, for which the following question arises: How are the risks mitigated through the audit in electronic opera- tions in Paraguay year 2022?; For which, a qualitative approach, documentary design, analytical level is applied, using documentary analysis as a collection technique, with the use of documentary analysis sheets, and critical and compara- tive reading is used as an analysis technique. Among the main conclusions reached by this study is the importance that every entity that operates through the electronic modality identifies the existing risks to reduce the impact that they could generate in the companies; also that electronic operations require that the accounting auditor be aware that it is necessary to use information technology for the full development of the profession, since it is considered a tool that helps them deepen their work and improve the scope of their procedures.