L A IMPORTANCIA DE LA AUDITORÍA FORENSE EN LA INVESTIGACIÓN DE FRAUDES

Abstract

he Forensic Audit is an excellent tool in obtaining expert evidence on which the judge relies to pass sentence on special cases regarding malicious acts on a financial level; it is based on investigative techniques in criminalistics, legal, procedural and financial knowledge which make its opinion valuable in the courts of justice; unfortunately, although this tool fulfills all the necessary characteristics for the support of the judicial investigation, it is seldom manifested in this area, for this reason the contribution and relevance of the forensic audit materialized, analyzing how the processes related to its characteristics They contribute significant knowledge to the imputation of charges in trials, and how their inclusion would greatly reduce impunity for these crimes, protecting beforehand the legitimacy of the state, and the correct application of justice in society.