La auditoría forense en Brasil y su comparación con Colombia: análisis de regulaciones y prácticas

Abstract

The main objective of this research is to conduct a detailed comparison of the applicability of forensic auditing in Colombia and Brazil. This analysis focuses on evaluating the differences and similarities in techniques, methodologies, and legal aspects related to forensic auditing in both countries, taking into account the visit to Brazil, which allows for a deeper exploration in this research. The methodology adopted for this research involves a qualitative approach and a non-experimental design of descriptive scope with a cross-sectional cut. This choice is based on Hernández Sampieri et al (2014), who advocates for a qualitative approach when exploring complex and multidimensional phenomena, as is the case with the applicability of forensic auditing in legal and financial contexts. The research instruments used include the review of regulations and the examination of current practices in the field of forensic auditing in both nations. The results obtained help identify the specificities of forensic auditing in Colombia and Brazil, providing a deeper understanding of practices in each jurisdiction. These results can serve as a basis for discussing improvements and recommendations in both areas. This research contributes to the understanding of forensic auditing in an international context and offers valuable insights for professionals and academics interested in this field