Auditoría forense para establecer mecanismos que disminuyan el lavado de activos en el sector privado de la construcción

Abstract

The purpose of this research work is to determine forensic audit mechanisms that reduce money laundering in the private construction sector. Money laundering represents a complex and dynamic global problem given that it contributes negatively in the economy, it is the process by which criminal organizations seek to give appearance of legality to the resources generated from their illicit activities, in order to legalize the money coming from these activities, includes aspects such as acquiring, guarding, investing, transforming, transporting or marketing goods or illicit money. The forensic audit is the technique that helps to combat and prevent this crime, is a fraud prevention method, starting from basic concepts, mechanisms and tools used by this new branch of audit for the detection, prevention and monitoring of financial crimes. The forensic audit is an element of internal control that helps to evaluate, measure and prevent the risks incurred by the organization because it does not have the appropriate policies to understand criminal behavior.