Publicación:

Aportes de la auditoria forense para minimizar la corrupción en el sector gubernametal en Colombia

Resumen

This research work is aimed at identifying what contributions forensic auditing makes as a relevant tool for investigation, obtaining evidence and evidence in the government sector. Likewise, in the development of this investigation it is intended to determine the role of the Forensic Audit in acts of corruption in the government sector in Colombia. Sánchez and Barco (2016), in their article they conduct a thorough review to determine the level of the forensic audit as a tool that helps in the detection of fraud and corruption. For this reason, the forensic audit has evolved to adapt to the demands of the characterized environment, in this context the forensic audit emerges as a tool of vital importance and effective that supports the fight against corruption specialized in obtaining evidence, which these are subsequently turns into evidence to be presented in a criminal, civil, tax hearing among others. In order to comply with the aforementioned, documentary investigations were carried out using techniques such as (analysis, documentation and observations), the investigation aims to raise awareness of the existence of the forensic audit as a control tool to minimize corruption that affects the government sector.