El Rol de la Auditoría Forense en la Detección de Fraudes Corporativos

Abstract

This article reviews the role of forensic auditing in the detection of corporate fraud through a qualitative literature review. Forensic auditing is essential to identify and prevent fraudulent activities, promoting ethics and transparency within organizations. Advanced methods such as data analysis, interviews and interrogations, and documentary reviews, which have proven to be effective, are discussed. Technological innovations, such as artificial intelligence and blockchain, have significantly enhanced these capabilities, although organizational obstacles such as internal resistance and lack of resources remain. The combination of technical and soft skills, as well as multidisciplinary approaches that integrate legal, financial and technological expertise, are crucial to the success of forensic audits. Despite the challenges, forensic auditing positively influences corporate culture, fostering a culture of whistleblowing and strengthening internal controls. Investment in advanced technologies and continuous training of forensic auditors are critical to maintain effectiveness in fraud detection. In conclusion, forensic auditing not only detects fraud, but also strengthens corporate governance and ensures the long-term sustainability of organizations.

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