La auditoría forense como instrumento de apoyo al contador público, en la prevención y detección del fraude corporativo

Abstract

In recent years fraud has become one of the problems that has most severely affected both public and private organizations, generating financial detriment, large economic losses and in some cases, has led to banks having to be liquidated, which has made the public accountant have an important role within the organizations , being responsible for giving public faith, certifying and ruling that the accounting, tax and financial information that is presented, is true and conforms to the economic reality of the business.

Recently the forensic audit has been taking hold within the accounting profession, becoming a useful tool for the detection and prevention of financial fraud, that is how within this research the background on forensic audit, accounting regulation and audit are addressed, as well as the sanctioning and criminal regulations applicable in Colombia for financial fraud. In addition, it identifies the types and characteristics of financial risks and frauds that may occur within the organization, and which may directly or indirectly affect the composition of financial information.

Finally, a methodology based on forensic audit is established, which can be used by the public accountant and allows to identify the accounting and financial risks that may arise during the provision of your service, and implement controls that contribute to the prevention and detection of fraud, through the application of forensic audit techniques and procedures, in order to safeguard your image, profession, and also avoid criminal and administrative sanctions.