Es usual escuchar de auditorías contables o financieras; sin embargo, con poca o nula frecuencia se escucha de auditorías de propiedad intelectual en las empresas.La propiedad intelectual es un activo intangible que en la mayoría de los casos es el más valioso que se posee, inclusive por encima de los bienes muebles o los inmuebles que formen parte del inventario de la empresa.

Plagiarism is derived from two Latin words: Plagiarius, which means kidnapper, and plagiare: to steal.

According to the Random House Unabridged Dictionary, plagiarism is defined as "the use or imitation of the language and thoughts of another author and their representation as one's own original work."

It is also considered a violation of scientific ethics and intellectual property. Academic and journalistic plagiarism is a very old and unfortunately widespread practice. However, with the advent of the Internet, plagiarism extends almost everywhere taking new forms.