Resumen

ARBELAEZ C., Diego Felipe; CORREA CRUZ, Lucelly  y  SILVA SILVA, Johana. AN APPROACH TO DEVELOPMENTS IN FORENSIC RESEARCH. Tend. [online]. 2013, vol.14, n.2, pp.216-230. ISSN 0124-8693.

This article is focused on addressing what are the related research developments about forensic audit? And is subject to the master’s thesis “Teaching of the audit in the Public Accounting Program at the University of the Amazon under the Latin and Anglo-Saxon control approach“. For this reason, we conducted a desktop study which could infer that the forensic audit focuses on the prevention and detection of financial fraud; This is the reason why, the results of work of the Forensic Auditor, generally are also submitted to justice.

Clasificación JEL: H83

Palabras clave : forensic audit; state of the art; public accountant; control..

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