Abstract

RAMIREZ, Maricela; ROBAYO-NIETO, Natalia  and  PARRA-CASTIBLANCO, Lina María. Specialized Accounting Expert Evidence on Economic and Financial Crimes: Analysis of the DMG Case. Cuad. Contab. [online]. 2015, vol.16, n.spe42, pp.689-712. ISSN 0123-1472.  https://doi.org/10.11144/Javeriana.cc16-42.ppce.

Generally, in the cases related to economic and financial fraud crimes defined in the Code of Criminal Procedure the performance of accounting experts is necessary, as to assist the justice system. Thus, the appointed professional creates an expert report of its evidence analysis and research work, and comes before the court in a public oral trial as to be questioned and cross-examined. In this context, this study -derived from formal research activities- will determine the requirements of the accounting expert assessment specialized on economic and financial crimes in Colombia. We use for reference purposes the DMG Grupo Holding S.A. case, whose majority stockholder, David Eduardo Helmunt Murcia-Guzman, was convicted for aggravated money laundering and regular mass acquisition of money. To achieve said purpose, this research aims to establish the legal requirements of the specialized expert accounting evidence; analyze the ruling of the DMG case, determining the characteristics and contribution of the evidence; and, lastly, define the guidelines to handle the expert evidence for economic and financial crimes under the Colombian adversarial criminal justice system. The case under study (DMG Grupo Holding S.A.) brings to the public oral trial over 100 pieces of evidence to reaffirm the crimes being attributed, which required the participation of several accounting expects affiliated to government entities.

Keywords : accounting expert evidence; adversarial criminal justice system; economic and financial crimes.

        · abstract in Spanish | Portuguese     · text in Spanish     · Spanish ( pdf )