Abstract

BARACALDO-LOZANO, Natalia Andrea  and  DAZA-GIRALDO, Luis Eduardo. An Outlook of Public Accounting Undergraduate Programs in Colombia Regarding Forensic Auditing and Financial Crime Prevention Contents. Cuad. Contab. [online]. 2015, vol.16, n.spe42, pp.733-759. ISSN 0123-1472.  https://doi.org/10.11144/Javeriana.cc16-42.pcpc.

Recent cases of economic and financial crimes, financial fraud, corruption, and corporate malpractice in the local and international corporate environment have created the need to have professionals trained to face the challenges related to their investigation and analysis, activities carried out by forensic auditing. This article highlights several key aspects to understand why is important to specifically include forensic auditing as a subject in curricula during the studies of public accountants. Likewise, it aims to describe the thematic contents to be covered by said subject, as well as its concepts, criminal investigation techniques, methodologies, stages, evidence for forensic auditing, financial and asset analysis, forensic analysis report, etc. On the other hand, we show the national outlook on forensic auditing and financial crime in accredited public accounting university programs. Lastly, we present our reflections on the need to have public accounting university programs contemplate the topics related to forensic auditing with enough dedication and focus.

Keywords : forensic auditing subject; financial crime; fraud; money laundering; programs; curricula.

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