La auditoría forense frente a hechos de fraude corporativo y sus implicaciones en Colombia.
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Date
2021-02-13
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Corporación Universitaria Minuto de Dios
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Abstract
El presente proyecto pretende mostrar la auditoría forense como una ciencia de doble vía
o connotación: la primera, como herramienta que vislumbra la carencia o ausencia de gestiones de
control interno, y la segunda, denota hechos de fraude llevados a cabo por personas actuando
subjetivamente, con la finalidad de lucrarse, defraudar o realizar hechos de corrupción, que
repercuten en el detrimento patrimonial de las sociedades. Ante este panorama, los actores
implicados, han sido sancionados mediante procesos disciplinarios, fiscales y penales, por hechos
de fraude en Colombia, el cual, se presenta de forma sistemática, siendo este un problema que
aqueja la a sociedad, y en los últimos años ha venido en ascenso; es aquí donde la auditoría forense
juega un papel fundamental ante este fenómeno, y sus diferentes técnicas que coadyuvan a la
detección y/o prevención de este flagelo.
Asimismo, este proyecto pretende ampliar el conocimiento y la importancia sobre la
auditoría forense en las organizaciones, mostrando los delitos más comunes presentados en el
sector privado y el cumplimiento de las normas, so pena, de incurrir en sanciones de toda índole,
y, además, expresar sugerencias y recomendaciones con el fin de combatir los hechos de fraude y
corrupción, mostrando el valor de los procesos y procedimientos en el manejo financiero y
contable de las empresas.
This project intends to show Forensic Auditing as a dual-track science or connotation: the first, as a tool that envisions the lack or absence of internal control efforts, and the second, denotes acts of fraud carried out by people acting subjectively, in order to profit from, defraud or carry out acts of corruption, which have an impact on the patrimonial detriment of companies. Against this background, the actors involved have been sanctioned through disciplinary, fiscal and criminal processes, for acts of fraud in Colombia, which occurs systematically, this being a problem that afflicts society, and in recent years, it has come on the rise; It is here where the Forensic Audit plays a fundamental role in the face of this phenomenon, and its different techniques that contribute to the detection and / or prevention of this scourge. Likewise, this project aims to expand the knowledge and importance of Forensic Auditing in organizations, showing the most common crimes presented in the private sector and compliance with the regulations, under penalty of incurring sanctions of all kinds, and, in addition, express suggestions and recommendations in order to combat fraud and corruption, showing the value of processes and procedures in the financial and accounting management of companies.
This project intends to show Forensic Auditing as a dual-track science or connotation: the first, as a tool that envisions the lack or absence of internal control efforts, and the second, denotes acts of fraud carried out by people acting subjectively, in order to profit from, defraud or carry out acts of corruption, which have an impact on the patrimonial detriment of companies. Against this background, the actors involved have been sanctioned through disciplinary, fiscal and criminal processes, for acts of fraud in Colombia, which occurs systematically, this being a problem that afflicts society, and in recent years, it has come on the rise; It is here where the Forensic Audit plays a fundamental role in the face of this phenomenon, and its different techniques that contribute to the detection and / or prevention of this scourge. Likewise, this project aims to expand the knowledge and importance of Forensic Auditing in organizations, showing the most common crimes presented in the private sector and compliance with the regulations, under penalty of incurring sanctions of all kinds, and, in addition, express suggestions and recommendations in order to combat fraud and corruption, showing the value of processes and procedures in the financial and accounting management of companies.
Description
Analizar el proceso de la auditoría forense y determinar las causas que conllevan al fraude corporativo, sus consecuencias e implicaciones jurídicas en Colombia.
Keywords
Auditoría Forense, Procedimiento, Fraude, Corrupción, Delitos, Forensic audit, Procedure, Fraud, Corruption, Crimes