Resumo

GRAJALES-QUINTERO, Jhonny; HORMECHEA-JIMENEZ, Karina del Carmen  e  TRUJILLO-GUAPACHA, Brandon Andrés. The Role of Forensic Auditing in an Asset Laundering Case in Santiago de Cali. Cuad. Contab. [online]. 2015, vol.16, n.spe42, pp.713-731. ISSN 0123-1472.  https://doi.org/10.11144/Javeriana.cc16-42.pafc.

This research work analyzes, from a forensic audit perspective, a specific case of asset laundering in Santiago de Cali, Colombia. The purpose of this research work is to examine the judicial and criminal procedure of the asset laundering case taking into account the role played by forensic auditing in the search of financial fraud. This research is a case study; we used an inductive research method. This made possible to observe the peculiarities of the case being studied while at the same time allowing the application of the results obtained in other cases of a similar nature. Among the main results obtained, we found a sufficient amount of arguments considered to be evidence or proving material to take to court this asset laundering case. Also, we show how the forensic audit processes were fundamental for authorities to take a decision regarding the destination of the defendants and be able to close the case. The research allowed us to conclude that forensic auditing played a relevant role in the resolution of the case since it was through the use of the tools forensic auditing brings that it became possible to shed light on the financial reality surrounding the people involved in the crime.

Palavras-chave : forensic auditing; empirical research; forensic audit tools; asset laundering; fraud; financial crimes; auditing procedures; financial fraud; money seizure; legal and regulatory proceeding.

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