Forensic Audit as a means to combat corruption
Corruption is an act that occurs from generation to generation throughout humanity, today, it can be visualized that this act is not only in the private sector, but also immersed public authorities that seek to obtain a common good, regardless of the level of affectation to society, so, these facts constitute an obstacle to the economic development of the country.
Many countries are immersed by acts of corruption which facilitates the production of illegal drugs and traffickingOrder, Criminal Justice Institutions, etc. As for example, you can mention the case of the world’s largest drug trafficker “Chapo Guzmán”, in which he offered to pay the external debt of Mexico $ 80 million dollars, in exchange for letting their marijuana crops work for two years, without anyissue.
In Ecuador, currently a subject of greater emphasis that arises in the news daily are the corrupt acts that public officials acquire, so they improperly use resources to obtain their own wealth;In this regard, according to the Prosecutor’s Office, he identified 90 open processes and grouped them in 20 cases of corruption, these being the cases of Odebrecht, Petroecuador, Singue, Petrochina, Ina Papers, in which officials of Correism and the currentmanagement.
In this sense, crimes related to corruption, it is common for the execution of short prison sentences if they are justified, either by intimidating capacity and positive general prevention, due to the reduced risk of having a criminological effect, especially when thePenalt.
The high impact that the level of corruption has worldwide not only focuses on a political investigation, if not, it occupies the attention of several fields of study. Where many international and regional organizations associate corruption and bad governance as inconveniences to obtain a good public policy. By virtue of this, to mitigate these fraudulent facts in one way or another, currently the superior supervisory entities have created anti -corruption policies to design and apply these systems for the prevention and detection of fraud;It has also been contemplated that one of the strategic tools that both public and private companies can apply is the execution of forensic audits.
That is why, the Forensic Audit arises as an audit modality that aims to a thorough and detailed review of public work, reach objectives that leads to a judicial determination, given alleged malicious or fraudulent acts, through the application of techniques, specific procedures thatIt makes it possible to obtain evidence of support to the Judiciary. Therefore, the Forensic Audit consists of gathering and obtaining information, which will be considered as evidence to be presented to a Court or a Judge, against perpetrators of an economic crime for the verification of crimes.
The forensic audit applied to the public sector tries to detect acts of illicit enrichment, peculation, bribery, which politicians of high public ranges commit;while in the private sector the audit is carried out to detect and correct fraud caused by the financial statements.
The Forensic Auditor must be trained to perform in the public and private sector providing procedural support from the collection of evidence to the expert opinion, in this way, the accountant acts by conducting investigations and calculations that allow determining the existence of a crime and its amount to defineif the beginning of a process is justified;This situation also applies to corporate crime investigations that are related to accounting fraud before the presentation of inaccurate financial information by intentional manipulation, falsification, money laundering, etc.
conclusion
In conclusion it can be said that corruption are illegal acts that are given worldwide, where authorities need to adopt immediately legal corrective, normative to mitigate damage. From another perspective it can be said that the increase in these fraudulent acts has generated that companies carry out their corrective correctives, so they choose to hire auditors, so that they carry out forensic audits to combat corruption and minimize the risks they possessor could appear in the future.
Leave feedback