Identificación de los delitos financieros en el caso de Saludcoop, bajo la metodología de auditoria forense

Abstract

Financial crimes are clear examples of a crime against the social economic order, a behavior that endangers the economy of a nation. According to Miranda (1979), financial crimes damage good faith and public confidence, in addition there are indirectly harmful consequences as money is diverted that would otherwise have been invested in honest activities. Several types of financial crime have been committed in Colombia. One example is going to be studied in this document, specifically SaludCoop. This example allows an investigation of financial crimes that continued over more than a decade, and thus illustrate a string of bad decisions in the course of the process, offering lessons to other companies for future investigations. A forensic audit approach was used for the methodological development of this study, which allowed a focus on how the long story narrated here could have been avoided, had the financial crimes been treated in a different way. This approach will look at unscrupulous crimes carried by the directors of the company and some people who were linked by the process of liquidation that the Colombia Government ordered in the year 2011. Finally, the conclusion is that the nation must implement more effective controls to prevent a potential crisis like the one that occurred within the health system, tools that are already in the hands of the Government. However, ways must be found for entities to implement these mechanisms, for example, the forensic audit, which can prevent crises of national public finances of incalculable proportions as in the case of SaludCoop.