{"id":2401,"date":"2022-03-31T08:02:00","date_gmt":"2022-03-31T14:02:00","guid":{"rendered":"https:\/\/www.satirnet.com\/satirnet\/?p=2401"},"modified":"2022-03-31T14:08:57","modified_gmt":"2022-03-31T20:08:57","slug":"auditoria-forense-y-demas-herramientas-para-combatir-el-fraude-empresarial","status":"publish","type":"post","link":"https:\/\/www.satirnet.com\/satirnet\/2022\/03\/31\/auditoria-forense-y-demas-herramientas-para-combatir-el-fraude-empresarial\/","title":{"rendered":"Auditor\u00eda forense y dem\u00e1s herramientas para combatir el fraude empresarial"},"content":{"rendered":"\n<p><strong>El fraude corporativo y la corrupci\u00f3n al interior de las empresas aumentaron de la mano del COVID-19<\/strong>. Y es que las \u00e1reas encargadas de controlar los riesgos han visto c\u00f3mo su personal ha disminuido.<\/p>\n\n\n\n<p>A lo anterior se suma que&nbsp;<strong>muchos de estos profesionales han tenido que atender otras tareas al interior de las empresas donde trabajan<\/strong>.<\/p>\n\n\n\n<p>Bajo este contexto se conjugan con mayor frecuencia o facilidad&nbsp;<strong>factores que aumentan el riesgo y la exposici\u00f3n al fraude.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Lupa a auditores y revisores fiscales cuando ocurren fraudes<\/h2>\n\n\n\n<p><strong>Ren\u00e9 Mauricio Castro Vaca<\/strong>, contador p\u00fablico, consultor antilavado, antifraude y anticorrupci\u00f3n, y vicepresidente de la firma RICS Management&nbsp;relata ,&nbsp;<strong>siempre que se presentan fraudes en las organizaciones, las personas externas a estas se preguntan en d\u00f3nde estaban los auditores o revisores fiscales<\/strong>.<\/p>\n\n\n\n<p><em>\u00abFrente a esto,&nbsp;la auditor\u00eda interna debe evaluar la posibilidad de ocurrencia de fraude y c\u00f3mo la organizaci\u00f3n gestiona el riesgo de este \u00faltimo\u00bb<\/em>, afirma.<\/p>\n\n\n\n<p>Explica que el fraude es cualquier acto ilegal caracterizado por enga\u00f1o, ocultaci\u00f3n o violaci\u00f3n de la confianza.&nbsp;<strong>Son perpetrados por individuos y por organizaciones para obtener dinero, bienes o servicios, para evitar pagos o p\u00e9rdidas de servicios, o para asegurarse ventajas personales o negocio<\/strong>.<\/p>\n\n\n\n<p><em>\u00abCabe recordar que en Colombia no est\u00e1 tipificado como delito el fraude contable, y a los contadores p\u00fablicos, en caso de presentarse uno, nos aplica la falsedad en documento p\u00fablico y privado. Por este tipo de delitos es que desafortunadamente muchos contadores p\u00fablicos van a la c\u00e1rcel\u00bb<\/em>, recalca.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Importancia de la auditor\u00eda forense<\/h2>\n\n\n\n<p><strong>\u00c1lvaro Fonseca Vivas<\/strong>, Ph. D. en Investigaci\u00f3n y Docencia en tercer a\u00f1o de formaci\u00f3n, mag\u00edster en Docencia, especialista en Administraci\u00f3n Financiera y contador p\u00fablico, socio de la Asociaci\u00f3n Latinoamericana de Investigadores del Fraude y Cr\u00edmenes Financieros,&nbsp;narra &nbsp;que la<strong>&nbsp;auditor\u00eda forense es una herramienta contra el fraude<\/strong>.<\/p>\n\n\n\n<p>Explica que se trata de una&nbsp;<strong>ciencia contable<\/strong>&nbsp;<strong>que entrega credibilidad en los resultados de las investigaciones forenses<\/strong>. Adem\u00e1s, le aporta a los funcionarios e instituciones de la administraci\u00f3n de la justicia&nbsp;<strong>informaci\u00f3n objetiva de sus hallazgos en el sector privado, p\u00fablico y social<\/strong>.<\/p>\n\n\n\n<p><em>\u00abOtro punto a destacar es que valora el impacto de los fraudes y delitos causados a las v\u00edctimas, encontrados en el resultado de su investigaci\u00f3n y que fueron cometidos por los diferentes victimarios\u00bb<\/em>, afirma.<\/p>\n\n\n\n<p>La&nbsp;auditor\u00eda forense&nbsp;aplicada a diferentes \u00e1reas surge para detectar e investigar el fraude cometido a trav\u00e9s de documentos y actos.&nbsp;<strong>Se ha ampliado su campo de acci\u00f3n en la medida en que se han desarrollado t\u00e9cnicas espec\u00edficas para combatir el crimen organizado<\/strong>. Se trabaja estrechamente con la administraci\u00f3n de justicia, sirviendo como perito experto o auxiliar.<\/p>\n","protected":false},"excerpt":{"rendered":"<p> es que las \u00e1reas encargadas de controlar los riesgos han visto c\u00f3mo su personal ha disminuido.<\/p>\n","protected":false},"author":1,"featured_media":2402,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[93],"tags":[],"class_list":["post-2401","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-seguridad-patrimonial"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Auditor\u00eda forense y dem\u00e1s herramientas para combatir el fraude empresarial - SatirNet Safety<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.satirnet.com\/satirnet\/2022\/03\/31\/auditoria-forense-y-demas-herramientas-para-combatir-el-fraude-empresarial\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Auditor\u00eda forense y dem\u00e1s herramientas para combatir el fraude empresarial - 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