An approach to forensic auditing and its importance as an instrument of social control

Abstract

The purpose of this essay is to reflect on the importance of forensic auditing as a means of proof in what has to do with issues of financial fraud and how it is articulated in this specific case to the issue of distribution and execution of resources. public, and that in the same way is intertwined from the processes of social and fiscal control; since it becomes a tool for analyzing budget execution processes, in order to reduce organizational fraud that leads to the diversion of public resources. This analysis is initially based on a reflexive process, where a documentary review is firstly related to forensic auditing concepts and subsequently the interrelation with the processes of social and fiscal control is established. Finally, a contextualization of the process is given, starting from the readings carried out and the interrelation presented.