Auditoría forense como sistema de prevención y detección de fraudes financieros en el ejercicio de la revisoría fiscal en las cooperativas de ahorro y crédito de la ciudad de Barranquilla.
The research aimed to determine the importance of forensic audit as a system of prevention and detection of financial fraud in the exercise of the statutory tax in the Credit Unions of Barranquilla. For this purpose, we developed a descriptive qualitative research scope and method of study was deduc...
- Autores:
-
Díaz Cantillo, Shirley Josefina
- Tipo de recurso:
- Trabajo de grado de pregrado
- Fecha de publicación:
- 2014
- Institución:
- Corporación Universidad de la Costa
- Repositorio:
- REDICUC - Repositorio CUC
- Idioma:
- spa
- OAI Identifier:
- oai:repositorio.cuc.edu.co:11323/630
- Acceso en línea:
- https://hdl.handle.net/11323/630
https://repositorio.cuc.edu.co/
- Palabra clave:
- Banderas rojas
Control interno
Riesgo
Auditoría forense
Fraude financiero
Investigación financiera
Control de fiscalización
Revisoría fiscal.
Red flags
Internal control
Risk
Forensic audit
Financial fraud
Financial research
Control of inspection
Statutory tax
- Rights
- openAccess
- License
- Atribución – No comercial – Compartir igual
| Summary: | The research aimed to determine the importance of forensic audit as a system of prevention and detection of financial fraud in the exercise of the statutory tax in the Credit Unions of Barranquilla. For this purpose, we developed a descriptive qualitative research scope and method of study was deductive and bibliographic layout, fonts were secondary and technical data interpretation document analysis. The results show that the forensic audit contributes to the exercise of statutory audit oriented detection, prevention and combat financial fraud through specialized technical procedures and methodology for this purpose; And likewise, this constituyes an assessment tool aimed at strengthening organizational and internal control regarding the detection of red flags and the foundation of risk indices; besides this, highlights a number of general procedures aimed at obtaining and understanding the environment enclosing the case under investigation, and a set of specific procedures whose horizon is the detection of the various financial frauds. Finally underscore between the conclusions, the fact that the forensic audit is a tool with which the auditor can cope with the responsibilities assigned to the regulations and business rules, as to whether they are adequate control measures internal to the custody of social resources |
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