Publicación: Análisis de la declaración de parte como medio probatorio frente al pentágono del fraude
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The declaration of part is one of the valid evidence in Colombia, which plays an important role during the audit assignment, because it allows to obtain the certainty of the facts revealed through the interrogation, being the auditor in charge of collecting and preparing all the sufficient and adequate evidence. Therefore, this article aims to analyze the party statement as a means of proof against the pentagon of fraud, taking into account its variables such as: motivation, pressure, rationalization, opportunity and capacity. Methodologically, it is a qualitative study with deductive approach, using secondary sources of information and documentary analysis technique. The conclusions indicate that: a) There is a direct relationship between the elements of the pentagon and the evidence, complying with the stages of fraud in the audit assignment; b) The part declaration, in its entirety, cannot be incorporated into the audit process, being analyzed as a means of additional evidence to the development of the assignment; and c) The absence in the valuation of the declaration of the party as a means of proof against the variables of the pentagon of the fraud, considering that the incidence of the confession is the same in each of the stages of the pentagon.