Auditoría forense para establecer mecanismos que disminuyan el lavado de activos en el sector privado de la construcción
Fecha
2018-05-05Registro en:
Pérez Pinto, E. V., Lopez Tovar, I. K. y Rivera, M. A. (2019). Auditoría forense para establecer mecanismos que disminuyan el lavado de activos en el sector privado de la construcción [Tesis de especialización]. Universidad Santo Tomas, Bucaramanga, Colombia
reponame:Repositorio Institucional Universidad Santo Tomás
instname:Universidad Santo Tomás
Autor
Perez Pinto, Elba Viviana
Lopez Tovar, Ivonne Katherine
Rivera, Miguel Antonio
Institución
Resumen
The purpose of this research work is to determine forensic audit mechanisms that reduce money laundering in the private construction sector.
Money laundering represents a complex and dynamic global problem given that it contributes negatively in the economy, it is the process by which criminal organizations seek to give appearance of legality to the resources generated from their illicit activities, in order to legalize the money coming from these activities, includes aspects such as acquiring, guarding, investing, transforming, transporting or marketing goods or illicit money.
The forensic audit is the technique that helps to combat and prevent this crime, is a fraud prevention method, starting from basic concepts, mechanisms and tools used by this new branch of audit for the detection, prevention and monitoring of financial crimes.
The forensic audit is an element of internal control that helps to evaluate, measure and prevent the risks incurred by the organization because it does not have the appropriate policies to understand criminal behavior.