La auditoría forense como herramienta para la detección de delitos financieros: caso Coopera

Abstract

The Forensic Audit serves as a tool for prevention and detection of financial crime, it arises from the need for certain users who require expert working to resolve financial fraud types within an institution, and that results in a detailed report the irregularities found in the execution of work. In our country there are laws that criminalize fraud, corruption, embezzlement and money laundering, however the detection and monitoring of these crimes are not usually performed by applying the Forensic Audit, wasting a useful tool that provides reliable results. For this reason the present work comprises a Forensic Audit applied to the case of the Cooperative "COOPERA LTDA", the same as in June 2013 entered into liquidation for the alleged crimes of embezzlement and money laundering. The research conducted was based on information obtained from the Fiscalía General del Estado and the Superintendencia de Economía Popular y Solidaria, with a report of findings and their conclusions will be drawn.