Use of Computer Tools for Forensic Audit, a Case Study

• Autor(a) principal: Hernández, Heber Alfredo Guifo
• Data de Publicação: 2018
• Outros Autores: Aros, Ludivia Hernández, Da Silva, Sergio Roberto
• Tipo de documento: Artigo
• Idioma: spa
• Título da fonte: CAFI (São Paulo)
• Texto Completo: https://revistas.pucsp.br/index.php/CAFI/article/view/41302

This study analyzes the computer tools at the service of the forensic auditor in his audit assignment in the savings and credit cooperatives of the financial sector of Ibagué. Methodologically it is a qualitative case study, supported by the theory of insurance. The results show that it is necessary to identify risks associated with the lack of controls in the organizations of the solidarity sector. Therefore, it is important to typify the type of risks: deliberate omission of transaction records, accounting simulation, falsification of records and documents, errors or irregularities in administration, lack of staff training, high turnover percentage of key personnel, delays of the accounting, registry of inadequate operations, computer systems easy to be harmed, accounts not reconciled and fictitious persons.