Publicación: La prueba documental en los encargos de aseguramiento como evidencia válida y suficiente en un proceso judicial
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2019_prueba_documental_encargos_aseguramiento_evidencia_valida_suficiente_proceso_judicial-FormatoLicenciaUso (2).pdf
2019_prueba_documental_encargos_aseguramiento_evidencia_valida_suficiente_proceso_judicial-FormatoPublicacionWeb (2).pdf
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This monograph is carried out in order to analyze the documentary evidence in the assurance assignments so that the time is valid and sufficient in a judicial process, for which the document is presented before the judge, it must have certain characteristics so that it has value probatory in a process and these values and admitted; Therefore, the document must be in original, authentic copy, or copy whose validity has been recognized in the process, otherwise, lack of suitability as a means of proof regarding their authenticity, there are certain cases indicated by the code of civil procedure in which we can presume authentic to private document, these cases are the following: If it has been recognized before the judge or notary, or if it has been judicially ordered to have it recognized, if it was registered in a public register at the request of the person who signed it, if it has been submitted to a proceeding and has been asserted, or has been handwritten by the party against whom it opposes, it did not strike it as false in a timely manner, or successors, if it was implicitly recognized, if it was declared authentic in a judicial order issued in a previous proceeding. (Code of Civil Procedure Art. 252) The present work is based on the review, analysis of current regulations and existing theory related to forensic audit, auxiliary justice, document and financial fraud, and in turn, exposes the control systems and regulations to identify and mitigate these crimes, which can be strengthened with forensic auditing. In order to comply with the aforementioned, a document-type investigation was proposed, which is carried out by means of techniques and instruments of information collection such as analysis, documentation and observation, as well as to investigate through a case study the documentary evidence that is valid and sufficient evidence in a judicial process presented by the forensic auditor.