Publicación:

Análisis de la jurisprudencia aplicable en un proceso contable forense para demostrar hechos de fraude en Colombia

Resumen

Since many years ago the public accountant has become a professional who is dedicated to managing the accounting of a company or an individual, however, he has also dealt with different areas such as law, statistics, financial mathematics, computer science, mathematics, administration, economics, human resources, which makes him a professional very capable of solving problems in an organization. On the other hand, the public accountant has also been able to face the experienced role of an auditor, who is appointed by a competent authority or by a consulting firm, in order to carry out the process of reviewing, examining and evaluating whether the results are consistent with the administrative and financial management carried out in an organization. Bohorquez & Ramirez, (2013) considering that, within these audits, where the public accountant is present, there is also the forensic audit, which determines different types of fraud, such as the daily increase of crimes committed in private entities or the state. It is taken into account that according to Kranacher & Riley, (1952) the new world economic system is evolving and the supervision and surveillance of organizations becomes much more complex, this is where the law tries to implement assurance measures that strengthen the work and activities control bodies in organizations. However, more responsibility is required and it becomes much more difficult to steer entities towards global competitiveness.In jurisprudence, the financial auditor is a valuable “expert witness” in a criminal court. Because forensic auditing is a very specialized area, it is important to bear in mind that the auditor must have a very complete training on the different criminal modalities, with an emphasis on economic and financial crimes. In order for an accountant to become a forensic auditor, he must have an understanding regarding the operational part of the various investigation processes, in the same way, comply one by one with the instruction manuals provided by the chief investigator, in order to not to influence errors that could spoil the evidence obtained, and therefore destroys the investigation, since all mishandled information will be delivered to the Court due to errors in the collection of evidence. The jurisprudence arises from the increase in punishable cases in both public and private companies in the country, which is why the presence of a forensic auditor in the accounting field becomes essential, to temper these types of fraud that every day lurk more to organizations. This professional helps to control fraud by being present in the investigation, since it gives the auditor confidence to proceed as a judicial expert in cases presented for corporate corruption crimes. In the previous article, it is possible to recognize that it speaks of the Public Accountant and his acts as a professional, which must comply with the obligations imposed by the regulations and statutes, performing forensic audits within his professionalism to the balance sheets, since by means of She gives fidelity in the information provided, that the balances reviewed are adjusted to the legal norms. Consequently, this research analyzes the jurisprudence found with respect to forensic auditing, to be analyzed with case studies that will deepen the knowledge of students and the rest of the community about one of the expertise such as forensic auditing.