The Forensic Audit and its contribution in the case of officials of the Direction of National Taxes and Customs (DIAN) of Buenaventura
The forensic audit process and the collection of accounting evidence stand out, which in turn are an important part of the evidence before the judge; taking into account that many cases are lost due to the lack of timely follow-up and collection of evidence, within this process the techniques and pr...
- Autores:
-
Coronell Santa, Diana Cristina
- Tipo de recurso:
- Trabajo de grado de pregrado
- Fecha de publicación:
- 2020
- Institución:
- Universidad Militar Nueva Granada
- Repositorio:
- Repositorio UMNG
- Idioma:
- spa
- OAI Identifier:
- oai:repository.umng.edu.co:10654/36190
- Acceso en línea:
- https://hdl.handle.net/10654/36190
- Palabra clave:
- AUDITORIA - CIENCIAS FORENSES
AUDITORIA - NORMAS
Forensic audit
International Auditing Standards
accounting evidence
Auditoria forense
Normas Internacionales de Auditoría
evidencia contable
- Rights
- openAccess
- License
- http://creativecommons.org/licenses/by-nc-nd/4.0/
| Summary: | The forensic audit process and the collection of accounting evidence stand out, which in turn are an important part of the evidence before the judge; taking into account that many cases are lost due to the lack of timely follow-up and collection of evidence, within this process the techniques and procedures must be applied under established parameters. Likewise, establishing the measures that the forensic auditor must adopt when conducting the investigation of the case in the entity, the regulations that support the forensic audit are identified. Each of the phases of the forensic audit is analyzed taking into account each of the parameters to follow for the investigation. |
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