**1. Introduction**

Corruption in Latin American countries gains strength year after year, accentuating both public and private enterprises. For this reason, managers and public officials must adopt a preventive attitude to establish mechanisms that allow for the implementation of control at all stages. In this sense, their application will achieve the fight against corruption and fraud, thus becoming a complex challenge that requires a combination of effective measures and tools. Therefore, the following aspects highlight some key tools for control and the fight against corruption:

### **1.1 Legal and regulatory framework**

A solid legal framework is essential to prevent and sanction corruption. This involves enacting clear, comprehensive, and up-to-date laws that prohibit and penalize acts of corruption, as well as establishing control bodies responsible for their implementation. In this context, compliance goes beyond mere fulfillment; it also requires evaluating the timely compliance with the regulations, which allows for establishing the foundations on which a company or institution develops. "The results show that Integral Audit is the multidisciplinary, independent, and systemsfocused evaluation of the degree and manner of achieving an institution's objectives." This position from [1] highlights that not only the legal and regulatory framework of organizations allows for multidisciplinary evaluations, but also the fulfillment of institutional goals and objectives through management indicators.

#### **1.2 Transparency and access to information**

Another essential element is transparency in management, establishing technological mechanisms for accessing information as powerful tools to prevent and expose corruption and fraud. Transparency involves publishing documents, methodologies, and actions carried out by the company or institution on their portals, including the activities and budgets used. Additionally, governments should promote active disclosure of information about their activities, budgets, contracts, and important decisions, facilitating citizen participation and public scrutiny. As stated by [2], "to improve processes and have good management of the company," actions of transparency and access to information are considered a priority for timely controls.

#### **1.3 Accountability**

It is necessary to establish effective mechanisms and procedures to hold public officials accountable for their actions and decisions. This involves strengthening internal and external control systems, promoting auditing and evaluation of policies and programs, and ensuring that those responsible for acts of corruption are investigated and fairly punished. Additionally, in the case of companies, the contributions of a professional known as a compliance officer ensure that control processes are periodically fulfilled, as it becomes a constant evaluation of the company by applying legal regulations and promoting training with updated information, thus establishing a compliance culture throughout the organization to prevent and mitigate risks.

#### **1.4 Citizen participation**

The participation of civil society, citizens, and non-governmental organizations is crucial in the fight against corruption. Mechanisms such as implementing an anonymous reporting system, integrity systems, and dialog spaces between the government and society can help prevent corruption, identify corrupt practices, and promote transparency and accountability. All this becomes a commitment of the community, considering that institutions and companies are part of it, and therefore, participation becomes a commitment of citizenship.

#### **1.5 Institutional strengthening**

It is important to strengthen the institutions responsible for preventing, investigating, and sanctioning corruption. This involves ensuring their autonomy, providing them with adequate resources, improving the training of their staff, and promoting cooperation and coordination between different organizations and levels of government. This strengthening starts with leaders who actively position control in key processes of the organization, allowing the use of this mechanism to guide the actions of the company, to have timely information and make the best decisions for the organization. "A process audit procedure to verify the effectiveness of strategic planning" [3], this activity is part of institutional strengthening and represents an excellent managerial control strategy.
