Desafíos en las Auditorías Forenses: Un Enfoque Interdisciplinar para la Detección y Prevención del Fraude

Abstract

Forensic auditing has emerged as a crucial discipline in Colombia over the past few decades, becoming a fundamental pillar in combating corruption, financial fraud, and economic crimes that undermine public confidence and the country's development. The essay explores in depth the background and evolution of forensic auditing, highlighting emblematic cases such as the Interbolsa scandal, the Odebrecht bribery case, and the Cartel de la Toga, which demonstrated the pressing need for skilled professionals and rigorous methodologies. The technical and professional capabilities required are analyzed in detail, such as in depth accounting, financial, and legal knowledge, investigative, analytical, and effective communication skills, data analysis, digital forensics, anti-money laundering techniques, and the reconstruction of altered records. Additionally, the essay examines the supervisory mechanisms implemented by the Comptroller General's Office, Superintendencies, external audit firms, internal audit committees, compliance programs, professional associations like ASAF and IIA, and international organizations such as UNODC and FATF, to ensure integrity, transparency, and the adoption of best practices. Forensic auditing contributes to economic stability, strengthens corporate and governmental governance, and restores citizen confidence by effectively identifying, preventing, and mitigating fraud, corruption, and irregularities in both the public and private sectors. Cases such as SALUDCOOP, Pacific Rubiales, and Reficar highlight its positive impact.