¿Who is responsible for auditing financial and economic illegal activities?

Authors

  • Jorge Pantoja Bravo

Keywords:

Forensic audit, forensic investigation objectives, corporate fraud, mistake, fraud, financial auditor, mediate responsibility, coauthored, authorship induction and accessory, digital evidence, judicial proof

Abstract

It describes the work of the Forensic Auditor in Corporate Fraud, highlighting the role of the accountant, responsibility and ethics, showing a real case of makeup balances the author’s experience, the definition of error and fraud, financial audit, concluding with the response that should exercise professional Forensic Auditing in the economic and financial crimes.

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References

Badillo A., Jorge (2010). Auditoría Forense (consulta Nov. 10-12).

Cano, Jeimy (2005). Evidencia digital: conceptos y retos en comercio electrónico. Gecti. Bogotá: Editorial Legis.

Código General del Proceso, expedido por la Ley 1564 de 12 de julio de 2012.

Lugo C., Danilo (2006). Seminario Auditoría Financiera Forense, una perspectiva de investigación cientí- fica, U.S. Interamericana Affairs, en ciudad de Panamá, julio 24-25-26 de 2006.

Pantoja Bravo, Jorge. Derecho de daños, en especial el capítulo “Auditoría Forense”, 1ra. Edición.

Roxin, Claus (1999). Autoría y dominio del hecho en derecho penal, 7ª ed. Barcelona: Marcial Pons.

Zúñiga Rodríguez, Laura (2001). Bases para un modelo de imputación de responsabilidad penal a las personas jurídicas. Madrid: Aranzadi.

Zúñiga Rodríguez, Laura (1999). “Criminalidad de empresa, criminalidad organizada y modelos de imputación penal”; en: Ferré Olivé, Juan Carlos y Anarte Borrallo, Enrique, Delincuencia organizada. Problemas penales, procesales y criminológicos. Huelva: Universidad de Huelva.

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Published

2013-04-11

How to Cite

Pantoja Bravo, J. (2013). ¿Who is responsible for auditing financial and economic illegal activities?. Tendencias, 13(2), 241–253. Retrieved from https://revistas.udenar.edu.co/index.php/rtend/article/view/481

Issue

Vol. 13 No. 2 (2012): Vol. XIII No. 2 Segundo Semestre Julio-Diciembre 2012

Section

Articles

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