La Importancia del Curso de la Auditoria Forense en la Formación del Contador Público en la Actualidad
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Date
2024-05-24
Authors
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios - UNIMINUTO
Type
Trabajo de investigación e innovación
Rights
Open Access
Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
Abstract
La investigación propone analizar la relevancia del curso de Auditoria Forense en la formación del contador público a nivel nacional, identificando las instituciones educativas que ofrecen el programa y evaluando los contenidos de los planes de estudio. Se busca determinar las razones que respaldan la importancia de integrar la Auditoria Forense en la formación del profesional de la Contaduría Pública, y desarrollar una propuesta para el diseño del curso en el programa de UNIMINUTO.
La justificación de la investigación radica en la necesidad de formar a los profesionales de la Contaduría Pública con competencias en Auditoria Forense, para enfrentar los desafíos del entorno empresarial actual marcado por la corrupción y el fraude. Se destaca la importancia de contar con expertos capacitados en técnicas de investigación y auditoria especializadas, con habilidades analíticas y éticas para abordar eficazmente posibles irregularidades financieras.
The research proposes to analyze the relevance of the Forensic Audit course in the training of public accountants at the national level, identifying the educational institutions that offer the program and evaluating the contents of the study plans. It seeks to determine the reasons that support the importance of integrating the Forensic Audit in the training of the Public Accounting professional, and to develop a proposal for the design of the course in the UNIMINUTO program. The justification for the research lies in the need to train Public Accounting professionals with skills in Forensic Auditing, to face the challenges of the current business environment marked by corruption and fraud. The importance of having experts trained in specialized investigation and audit techniques, with analytical and ethical skills to effectively address possible financial irregularities, is highlighted.
The research proposes to analyze the relevance of the Forensic Audit course in the training of public accountants at the national level, identifying the educational institutions that offer the program and evaluating the contents of the study plans. It seeks to determine the reasons that support the importance of integrating the Forensic Audit in the training of the Public Accounting professional, and to develop a proposal for the design of the course in the UNIMINUTO program. The justification for the research lies in the need to train Public Accounting professionals with skills in Forensic Auditing, to face the challenges of the current business environment marked by corruption and fraud. The importance of having experts trained in specialized investigation and audit techniques, with analytical and ethical skills to effectively address possible financial irregularities, is highlighted.
Description
Analizar la importancia del curso de la Auditoria Forense en la educación del contador público en el contexto actual
Keywords
Auditoria Forense, Fraude, Delito, Audit, Forensic, Fraud