**2. Elements of quality-related internal auditing**

The search for effective tools for internal auditing is the first step in taking actions that allow for an effective evaluation of an organization. Currently, technological transformation, reproductions of processes through artificial intelligence, and controlling the lack of ethical values in professionals, who are the major perpetrators, are key aspects. Auditing, applied to fraud and corruption, is a fundamental tool for detecting and preventing illicit acts within an organization. The following are some common tools and techniques used in auditing to address fraud and corruption:
