Publicación:

Aportes de la auditoria forense para la preparación de la información financiera y la gestión de la auditoria

Resumen

Professional updating is key for the accounting and auditor professional since they will be trained to face the challenges that globalization brings in economic matters and to accurately combat fraud, the main objective of this research is to demonstrate the need to update the accountant and auditor in techniques anti fraud; highlighting the work of forensic auditing to combat financial fraud, therefore a new trend and need was found in world organizations, which request people trained in fraud issues, the methodology will be developed under a type of descriptive, analytical and documentary analyzing different sources and publications on the different types of fraud from the local (Colombia) and international perspective, managing to determine the true role of the auditor and accountant under international standards.