Auditoria forense: herramienta fundamental del control interno en Colombia

The forensic audit is a research tool that is based on internal control, on the professional ethics of the auditor, which seeks to prevent fraud, minimize risks and protect companies from corrupt acts. It is for this reason that the present work is intended to describe the contributions that the forensic audit has generated as an internal control mechanism in public and private entities in Colombia, in order to analyze the need for its application to reduce the effects of fraud in the exercise of public accounting and in the fulfillment of organizational objectives. Taking into account the methodology used for the development of this research, which is based on a qualitative approach, which has a level of scope of descriptive type and a type of study of documentary analysis, and giving use to the collection tool of data that in this case will be a matrix of categories. This is how relevant results are obtained for the investigation, in which certain advantages of the applicability of the audit are determined, such as risk prevention, detection of fraud, decision making, compliance with organizational objectives and, above all, continuous improvement in companies

• Autores: Ceballos Agudelo, Angélica; García Berrio, Daniela
• Fecha de publicación: 2020
• Institución: Universidad de San Buenaventura
• Repositorio: Repositorio USB
• Idioma: spa
• OAI Identifier: oai:bibliotecadigital.usb.edu.co:10819/7985
• Acceso en línea: http://hdl.handle.net/10819/7985
• Palabra clave: Auditoría forense; Fraude; Audit; Forensic audit; Internal control; Fraud; Auditoria; Control interno
• License: Atribución-NoComercial-SinDerivadas 2.5 Colombia