Forensic auditing: a comprehensive analysis from a conceptual and methodological perspective

Abstract

In the field of forensic auditing, corporate fraud detection is addressed through a comprehensive approach. In this sense, the objective of this study is to evaluate the existing practical approaches in this discipline to determine their effectiveness and contribution to the field. To achieve this objective, a comprehensive review of the specialized literature is conducted, focusing on methodologies, tools and techniques used in forensic auditing. The results reveal the importance of understanding the causes of fraud, the applicability of the Fraud Triangle as a conceptual model, the importance of internal control based on the COSO framework, and the need to follow good practices and have solid action plans. It is concluded that forensic auditing plays an essential role in detecting and responding to corporate fraud, and that continuous evaluation of practical approaches is paramount to improving the effectiveness of this discipline in the fight against fraud.