Auditoría Forense (Caso Odebrecht, Historia y Sus Implicaciones en Colombia)

Abstract

This paper focuses on forensic auditing, exploring its application in the Odebrecht case, a corruption scandal that significantly affected Colombia and other Latin American countries. Forensic auditing, a specialized branch, is defined as the collection, analysis and presentation of financial evidence in legal litigation, highlighting its importance in the detection and prevention of financial irregularities. The Odebrecht case, a Brazilian multinational, is examined in detail from its origin to its involvement in the "Lava Jato" scandal. It highlights the bribery investigation, the conviction of Marcelo Odebrecht and the company's cooperation with judicial authorities, which led to significant revelations about corruption in several countries. In the Colombian context, it addresses the government's reaction and the investigations that resulted in the capture of high-level officials and politicians. In addition, the implications of the case on presidential campaigns are examined. The document seeks to show the most relevant facts and the political, economic and social impact of the scandal in Colombia, highlighting the importance of transparency and accountability to build a more just and ethical society. This summary provides a comprehensive overview of the forensic audit applied to the Odebrecht case, highlighting its relevance in the fight against corruption and its contribution to building a more ethical environment in Colombian society.