Implementación de la auditoría forense como herramienta de prevención y detección del fraude en las entidades territoriales de Colombia

Abstract

Fraud in territorial entities is a topic that is heard daily in the country and causes indignation since the mismanagement of public resources is detrimental to the public treasury. Therefore, tools, prevention and detection techniques are sought that they serve to support and strengthen public entities, especially territorial entities, to reduce unfair and dishonest practices. In this regard, the forensic audit is increasingly known and participates in the investigation and detection of possible fraud, criminal acts, tax evasion, illicit enrichment and any other type of crime against economic assets, against public faith, against economic order and public administration.