Auditoría forense: detención del fraude financiero en organizaciones Latinoamericanas

Abstract

The primary purpose of the study consisted in carrying out an analysis on the applicability of forensic audit techniques as a strategy to stop economic fraud in organizations of the public and/or private sector, in this study the beginnings of the implementation of audits are proposed based on in the different methods such as obtaining evidence through a forensic search. This research proposes accounting as a discipline of economic sciences and main input for decision making. To achieve this objective, the systematic review of the literature was taken as a method, having as a principle to investigate the current state of the art from a holistic and paradigmatic perspective, considering the forensic audit in these alternative periods due to the effects of globalization of clients; where companies are not exempt from being presented with financial fraud. Finally, it can be inferred that the forensic auditor has a specific function of going beyond what is observable, but also from the ethics of his activity. Bearing in mind that these financial frauds are most often perpetrated by people within organizations; for these reasons, the forensic auditor must have some skills, competencies and knowledge of legal regulations.