Auditoría Forense una Estrategia de Investigación en el Fraude Financiero en Colombia.

Abstract

During the last decades many private companies and state entities in Colombia have had to face the phenomenon of financial fraud in each of its forms, assuming its serious consequences, which in some cases have caused great economic losses and in others unfortunately their total closure. This is how in the criminal investigation processes carried out in different government entities and some private companies have developed using forensic auditing as the main investigative tool in order to obtain evidentiary material to prosecute the fraudsters involved. The objective of this research work is to identify the scope and importance of Forensic Audit in the management of control of economic entities in Colombia, as a strategy in the administration of companies for decision-making, support in prevention and not just as a screening procedure. Through an investigation of a documentary type, of an informative nature and of deductive design, where different authors were involved, the question is answered: Is the Forensic Audit an investigation strategy in cases of financial fraud ?, understanding that the Forensic Audit is a fundamental strategy in the collection of evidence on economic crimes and also a prevention strategy that, added to an effective internal control system, can become a valuable instrument for the economic security of companies.