Auditoria forense en Colombia: relevancia y desafíos en el control del fraude estatal. Una revisión documental

Abstract

This article examines the Impact of forensic auditing in Colombia as a tool for preventing and identifying fraud in the public sector. Through documentary analysis and a qualitative perspective, it reveals the theoretical foundations, categorization, stages, and implementation of international standards such as the ISAs and IPSAS, as well as national laws that strengthen state oversight. The corruption case at the UNGRD (National Unit for Disaster Risk Management), in which funds were misappropriated through the illicit acquisition of water tankers, highlights the lack of internal supervision, transparency, and accountability in public administration. The research concludes that forensic auditing must evolve from a reactive to a preventive approach, enhancing professional training, ethics, and collaboration among oversight entities to ensure accountability, restore public trust, and uphold institutional integrity