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Un acercamiento a los desarrollos investigativos en la auditoría forense

Author

Listed:
  • Arbeláez C., Diego Felipe

    (Universidad de la Amazonia)

  • Correa Cruz, Lucelly

    (Universidad de la Amazonia)

  • SilvaSilva , Johana

    (Universidad de la Amazonia)

Abstract

El presente artículo, está enfocado a responder ¿Cuáles son los desarrollos investigativos relacionados con la auditoría forense?; y está sujeto a la tesis de grado de maestría “Ensenanza de la auditoría en el Programa de Contaduría Pública de la Universidad de la Amazonia bajo el enfoque del control latino y anglosajón”. En esta medida, se realizó un estudio documental en el que se pudo inferir que la auditoría forense es aquella labor que se enfoca en la prevención y detección del fraude nanciero; razón por la cual, los resultados del trabajo del Auditor Forense, generalmente son puestos a consideración de la justicia.

Suggested Citation

  • Arbeláez C., Diego Felipe & Correa Cruz, Lucelly & SilvaSilva , Johana, 2013. "Un acercamiento a los desarrollos investigativos en la auditoría forense," Revista Tendencias, Universidad de Narino, vol. 14(2), pages 216-230, July.
    • Handle: RePEc:col:000520:018854
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    File URL: https://revistas.udenar.edu.co/index.php/rtend/article/view/1647
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    More about this item

    Keywords

    Auditoría forense; estado del arte; contador público; control;
    All these keywords.

    JEL classification:

    • A10 - General Economics and Teaching - - General Economics - - - General

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