Abstract

VELANDIA-PACHECO, Gabriel Jacob  and  ESCOBAR-CASTILLO, Adalberto Enrique. Investigation in forensic audit: Review of SCOPUS publications 1976-2018. Rev. Crim. [online]. 2019, vol.61, n.3, pp.279-298. ISSN 1794-3108.

Despite the significant impact of fraud, forensic audit investigations are conducted in a fragmented and disperse manner. Due to the nature of the subject, its study is confusing. In this sense, the objective is to characterize the empirical approach in forensic audit that investigators have used to study fraud. The methodology was the literatura review of descriptive-exploratory scope, using the SCOPUS database. Search descriptors are determined, organize and analyze the results in light of their methodological characteristics; In a descriptive review process, the work relies on critical reading for review, management, labeling, integration and prioritization; using perches and analysis and synthesis tables. The results show that the study of fraud is approached from individuals, documents, imperfections of the report, ICT, education, innovation in procedure, experiments and simulations, interpretative biases of language and crime detriment. It is concluded that, there is a lack of research aimed at identifying the reasons why the subjects decide not to commit fraud and indemnification was detected as an alternative theoretical approach.

Keywords : Commercial and industrial fraud, forensic; crimes against the national economy; financial; agiotage.

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