Articulation of the fiscal review and forensic audit to reduce the likelihood of fraud in public enterprises in coastal departments in Colombia
Abstract
This article presents a documentary review based on authors such as Cano, M., &
Lugo, D. (2005), in order to deepen the analysis of tax review and forensic auditing
as fundamental processes to reduce fraud in Colombian public companies. It also
allows to visualize where the contribution offered by the forensic audit in the criminal
investigation of money laundering and assets is manifested; as well as, according
to Pérez López, and others (2019), where contributions are made to the accounting
profession related to the ethics of the accountant. The method used were the
monographic, hermeneutic and paradigmatic levels posed by Hurtado (2010) by which
from the documentary review the interpretation of what the authors have exhibited
was carried out and the contrast or comparison of their approaches, and then through
critical analysis develop theoretical aspects that define how the practice of tax review
and forensic audit could help reduce fraud in public companies in the Colombian
state. The analysis was concluded that through an open agenda it is possible to take
the case to the technical council of the Public Accounting Office to obtain a go-ahead,
and subsequently, with the help of a rapporteur to be presented to the Senate and
the Colombian House of Representatives, for approval and the implementation of the
project at the national level.
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