What is forensic audit? The integration of forensic, accounting, legal, procedural and financial expertise for the fight against fraud. The global scourge of fraud, every day is becoming a phenomenon of multiple changes and constantly evolving, optimizing its ability to adapt to all types of control systems that are in its path. One of the characteristics that it possesses is the tie and the advances associated with the computer and the technological advances that sweep the XXI century. As a result, fraud leads to versatility, winning in any country or continent, regardless of language, race, culture or religion, i.e. without any obstacles that violate its existence or to prevent its devastating progress. Fraud, however, is not a static phenomenon.
The economy is constantly evolving and emerging, new forms of fraud. In addition, fraudsters adapt their behavior according to existing control systems, so that they remain unchanged, the effectiveness of the controls is greatly reduced.
Therefore, we must acquire sufficient training, skills and abilities to detect all types of fraudulent behavior. Faced with this situation, a number of countries are developing new techniques for preventing and detecting fraud, including the forensic audit scope of which is developed in the field of Public and Private Finance to considerably broaden the scope of fraud investigation work.
DEFINITION OF FORENSIC AUDIT
Forensic auditing is a technique that aims to engage in fraud investigation into conscious and voluntary acts that bypass legislation. It is developed through forensic investigation techniques, integrated with accounting, legal – procedural knowledge and skills in financial areas, information and points of view before justice.
It should be noted that forensic auditing is a useful technique for research and collaborative agencies of lawyers, departments of the police investigation, prosecution and judicial clarification allowing any unlawful acts or crimes.
The field of forensic auditing is developed within an environment composed of a multidisciplinary team of professionals, speaking accountants, lawyers, calligraphy, computer engineers, specializing in investigations of different security forces or organizations, including specialized areas depending on the type of research, will identify the working techniques to use. It is in this example that it expresses the need to integrate knowledge and experience to be applied in a common purpose.
FORENSIC PREVENTIVE SURVEILLANCE
It aims to provide reviews and advice to various organizations on public and private property in their ability to prevent, prevent, detect and prosecute different actions against fraud. They can develop the following preventive measures:
- Anti-fraud programs and controls,
- Early warning systems of irregularities
- Complaint management systems.
This approach is dynamic as it involves applying, taking action and decisions in the present to prevent future fraud.
FORENSIC DETECTIVE AUDIT
In order to identify the existence of fraud by means of a detailed investigation to establish, in particular, the following:
- Determine the amount of fraud effects – direct and indirect
- possible classification
- The presumed criminals
- And complicity
It is interesting to note that on several occasions, the results of a forensic detective audit work are put to the consideration of justice, which is in charge of the analysis, judgment and conviction, respectively, especially in cases where the law so determines.
OBJECTIVES OF THE FORENSIC AUDIT
- Identify and demonstrate the fraud perpetrated by the crime.
- Prevent and reduce fraud by implementing recommendations for strengthening the internal control measures proposed by the auditor.
- Participate in the development of loss prevention and fraud programs.
- Participate in the evaluation of internal control systems and structures.
- Gather evidence using investigative techniques.
- In the case of government organizations, provide technical support (evidence of support) to the organs of the Federal Public Ministry and the judicial function, for investigation of crimes and subsequent punishment, among others.
Knowledge and experience of forensic auditors, through the application of different auditing techniques, allow the development of different skills to identify fraud indicators. Among them in order to carry out the forensic investigation of the person or natural or legal persons concerned requires the continuous search for information. In cases where it is necessary for the intervention of the Justice and under the command of the competent judge of the case, can be used:
- The removal of the Secret Order Prosecutor
- Ask for the survey of bank secrecy
- Request for information from the National Tax and Social Identification System (SINTYS).
As mentioned at the beginning of this article, today’s overwhelming and informative growth has also resulted in a considerable increase in computer crime and fraud. Several countries have begun to include this concept in their legislation, which regulates the admissibility of digital information as evidence in investigating a possible crime. In this respect, in order to provide admissible digital evidence in court, the processing process must be based on strict forensic techniques to ensure the confidentiality, integrity and absolute reliability of the data.
Forensic Computing offers the ability to identify, retrieve, preserve, rebuild, validate, analyze, interpret and present digital evidence as part of an investigation. Forensic Audit, in these times, is established as a real tool to combat and eradicate various acts of fraud. As a result, it is essential for effective action to regulate, regulate and implement concrete actions to prevent and combat fraud.
The following lists a number of proposals to strengthen the fight against fraud:
- Create Management units composed of highly qualified personnel in Forensic Audit, whose mission is to materialize in carrying out important illegal searches, complaints or conclusions resulting from the monitoring of the resulting activities and / or monitoring carried out by the internal or external audit units.
- To carry out a continuous evaluation of internal control systems to strengthen the risk management system, including:
- Control environment
- The risk assessment,
- Monitoring and reporting,
- Communication and monitoring.
- Encourage the adoption and adoption of laws, regulations and control policies that provide a legal framework – for effective regulatory action for forensic auditing.
- Emission of codes of ethics, to spread its existence and to follow its fulfillment.
- Support and provide legal and institutional protection forensic auditors, at all stages of implementation.