Influence of forensic auditing on fraud detection in Colombia Influencia de la Auditoría forense en la detección del fraude en Colombia

Abstract

In Colombia there have been several cases of fraud and corruption that affect the effective provision of some services or the detour of resources for infrastructure and other areas that impede their growth and economic development. This article aims to know the influence of forensic auditing in the prevention of fraud in Colombia, so it is essential to make an introduction to auditing in general, from which the forensic audit is deployed with a description of fraud which is one of its objectives of this audit, as well as the activities have been deployed in relation to the audit through the standards, and the participation of public and private entities in the guidance and design of procedures that allow to have a framework for action to prevent fraud, and finally, show examples of cases presented in Colombia where the forensic audit has influenced to apply the corresponding criminal measures through the collection of evidence, in order to show the importance of this activity. The information shows that forensic auditing has been of great support for the clarification of acts of corruption and fraud presented in the country from its investigative work and evidence found as support for the judicial determination. In conclusion, although in the cases presented there have been results that uncover the maneuvers used by those responsible for these improper acts, it is difficult to compensate the resources; although obtaining sufficient evidentiary material is one of the functions of the forensic audit, it is important to aim at the preventive stage, so as to avoid these events.