Publicación:

Incidencia de la auditoría forense en la desmantelación de organizaciones criminales

Resumen

The forensic audit arises because of the need to combat crime since the time defined by Márquez (2018) as "a discipline that serves as an expert advisor to those who impart justice, in the investigation and obtaining of evidence, about the existence of a crime "(p.16). This fulfills two functions to prevent and detect illicit acts such as fraud, money laundering, corruption, financing of terrorism, concussion, among others. The damage caused by the commission of these crimes has led to the bankruptcy of large companies, leaving thousands of employees unemployed, killing many people and consequently killing hundreds of families. Examples of the commission of these crimes are the cases of Al Capone, Watergate, the Carousel of recruitment and Fifa-gate Luís Bedoya, former president of the Colombian Football Federation. The above cases are analyzed in the light of the methodology carried out by the forensic audit to investigate the commission of different crimes, starting from the planning in which the case is generally known, going through the field work where the procedures are executed established in the planning, communicating the results through the opinion of the forensic auditor and ending with the monitoring phase, in which the forensic auditor monitors the case to prevent it from going unpunished. These phases are developed in the different areas of the auditing firms, state prosecutors, internal affairs units, among others. Based on the results, it is established that forensic auditing is a vitally important discipline in the dismantling of criminal organizations, providing evidence, identifying the guilty, giving tools to prosecutors and judges to penalize the different crimes committed by these organizations and carrying out monitoring for compliance with established penalties.