¿Cómo aplicar con precisión el peritazgo contable en investigaciones de delitos financieros? / how to apply accurately accounting peritazy in research of financial crimes?

Abstract

In order to carry out accounting research, account must be taken of accounting records and their support, as they can be used to construct evidence in the adjudication of financial crimes, such as those of public administration. Many of these stages are not taken into account in due process due to technical ignorance of the judges or the performance of non-specialized experts, therefore, the subject of evidence as a test must be deepened, so that it is not demerit in Financial investigations, which by legal manipulations, often lead to detract, causing damages and becoming a problem for the investigator, with the possibility of suit against him for Colombia or procedural failure.