Auditoría forense como herramienta para la detección de la evasión fiscal: un estudio comparativo entre Colombia y México

Abstract

Tax evasion is classified as one of the main causes and threats to economic stability, based on tax equity, in developing countries such as Colombia and Mexico. This study analyzes forensic auditing as a tool for the detection and prevention of tax evasion. In this monograph, a review of regulatory documents is carried out to identify the methods, techniques, and legal frameworks that govern forensic auditing in each country, as well as the challenges currently faced by oversight institutions. The aim is to highlight the differences in the application of forensic auditing in each country, which are directly related to technological advancements, professional and ethical training, and the progress of governmental institutions. The results show that although digital and technological progress has been a key factor in fraud detection, tax evasion continues to be a persistent component of financial crime due to informality, corruption, and a low tax and fiscal culture. Therefore, forensic auditing seeks to position itself not only as a control mechanism, but also as an effective strategy for preventing fiscal crime, in order to strengthen transparency and public trust in tax systems.