La Auditoria Forense: Proceso y características

Abstract

Nowadays daily can be viewed in the media acts of corruption and fraud affecting public and private resources, including the so-called white-collar crime and money laundering that affect the precarious economy of our country. This paper describes the science of forensic auditing and presents the techniques, tools and procedures that it offers to detect such crimes, and to provide evidence before the relevant authorities. It also identifies the processes and characteristics of the forensic audit that allow it to act in the detection of economic crimes within public and private organizations, through the review of documentary and analytical studies that allow to know its phases and highlight its importance, generating in this way a consultation document for the certified public accountant in the implementation of their profession in general, and specifically for the specialist in management control and external auditor. For its accomplishment we opted for the use of a methodology of descriptive type, non-experimental, which allows us in the appropriate way search for the answer to the question that underlies the present research: What are the procedures of the forensic auditing, stages and the characteristic traits to obtain adequate and appropriate evidence in the detection of fraud and corruption in the country's economy? with a view to give lights in the search for a solution to a problem that bleeds both financially to the Treasury and large national and international companies.