Importancia de la auditoría forense caso de corrupción contable: Saludcoop
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Date
2021-06-04
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Publisher
Universidad Antonio Nariño
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Degree obtained
Document type
COAR type
http://purl.org/coar/resource_type/c_7a1f
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Abstract
The present investigation called: "Importance of Forensic Audit: Accounting
corruption case: Saludcoop", which aims through its main objective to evaluate the
importance of forensic audit in the case of accounting corruption: SaludCoop, which for its
development is They include theories, concepts and legal framework that support it. A deep
documentary and bibliographic review of the subject is framed, therefore, as a primary
research source, an analysis of the Forensic Audit Report made by the Comptroller General
of the Nation of November 2016 will be carried out, and additionally as a secondary
investigation source the ruling of file 25000-23-41-000-2014-01442-00 and extensive
reports, interviews, articles, news, about the case, as well as the search for the various states
of the art that deal with the matter necessary to substantiate the study problems from the
field of forensic audit, crimes, fraud or corruption, in addition to the current regulations that
govern this investigation framed in the field of public accounting, forensic audit, EPS,
among others, in order to identify the fraud that led to an event of corruption the acts
incurred by the entity.