La integración de la criminología y la auditoría forense en el análisis del fraude económico en Colombia (2020-2025)

Abstract

Economic fraud and corruption have increased in Colombia between 2020 and 2025, driven by digitalization. This article examines the integration of criminology into forensic auditing (FA) as a more effective response to these crimes, since current national practices remain mostly technical and reactive. Through a systematic literature review, the study highlights the need to apply advanced criminological frameworkssuch as the Fraud Diamond and the Fraud Pentagonwhich expand the traditional approach by incorporating factors like capability and arrogance of white-collar offenders. It proposes operational guidelines to embed criminological perspectives into the four phases of FA (planning, execution, communication, and monitoring), emphasizing the use of the PEACE model for investigative interviewing. The study concludes that Colombian forensic auditors must evolve into interdisciplinary professionals capable of developing preventive strategies and better substantiating criminal intent in judicial processes.