Abstract

RAMIREZ, Maricela  and  REINA BOHORQUEZ, Johana. Methodology and Development of the Forensic Audit on Detecting Accounting Fraud in Colombia. cuad.adm. [online]. 2013, vol.29, n.50, pp.177-195. ISSN 0120-4645.

Public accountants can act as forensic auditors in judicial processes carried out by economic and financial crimes as "a judicial officer in cases indicated by the law, or as an expert witness expressly designated for such"(Congress of the Republic of Colombia, 1990). This document compiles the legal regulations, procedures, and methodology that public accountants in Colombia need to use in collecting, disclosing, and testifying to valid and sufficient evidence detecting accounting fraud, from four specific phases: (1) planning, (2) design and development, (3) communication of results, and (4) monitoring. In each of these stages, international auditing standards, the criminal code, code of civil procedure, criminal procedure code and accounting guidelines stipulated in the Colombian regulations are the suitable references to obtain valid evidence as specialized accounting expert proof in courts of justice

Keywords : evidence; fraud; expert report; specialized accounting evidence; chain of custody; international auditing standards.

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