CASE STUDY FORENSIC AUDIT AND CRIMINAL LIABILITY IN FRAUD CRIMES

Abstract

The forensic audit is a mechanism that allows the investigation of internal or external financial fraud in all types of organizations, this tool allows interdisciplinary professionals to stop fraud, in recent years various organizations have been investigated for cases of corruption, a situation that has caused the diversion of resources that must be adequately managed by the executive officers of the companies, this situation will be negatively reflected in the development of the country. For this reason, it seeks to highlight through a case study on the application of forensic auditing as an allied tool for fraud detection, in a company, with the results of which seeks to reflect on the importance of forensic auditing in programs. law and accounting,