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TALLER SEMINARIO

EL ARREGLO INSTITUCIONAL COLOMBIANO Y EL CONFLICTO DE INTERESES

DEL FISCAL GENERAL EN EL CASO ODEBRECHT ajustar

MARTHA ISABEL ROMERO PIÑEREZ 1

Mromero33areandina.edu.com

NATALIA YOLIMA SANTANA CAMARGO

Nsantana6@areandina.edu.com

JHON ALBERTO TALERO

Jtalero3areandina.edu.com

Resumen: La presente investigación busca demostrar de que manera el arreglo institucional

Colombia favorece los comportamientos oportunistas y delictivos. Para tal efecto se realiza una
investigación mixta con alcance descriptivo y exploratorio consistente en un estudio de caso: El
conflicto de intereses del fiscal General en el caso Odebrecht. Se espera obtener información
relevante desde la óptica de la auditoría forense que permita prevenir fraude e incluso proponer
un cambio en la normatividad existente para evitar futuros conflictos de intereses a la hora de
fiscalizar la contratación pública.

Palabras Claves: Odebrecht, Corrupción, Auditoria, instituciones, Conflicto de Interés, cohecho,

malversación de fondos.

Abstract:

The present investigation seeks to demonstrate in a probative way, how the management of the
accountant in all its roles, has been affected, in the large money generators in the country, due to
fraud, corruption and conspiracy to commit crimes. It carries out a mixed investigation with a
descriptive and exploratory scope where, in the first instance, the events that occurred within the

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Estudiantes de la Especialización en Auditoria Forense y Revisoría Fiscal fundación Universitaria del Área Andina.
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Odebrecht case are described, then describe the concepts and phases that correspond to the
forensic audit. The conglomeration of information will explain why the role of forensic auditing
in the Colombian government sector is important, since it is a public entity as it is the niche
where the most fraudulent actions are carried out, such as the case of Odebrecht and a qualitative
approach taking as a source of information the bad practices of accountants and reviewers,
corruption in organizations. Without denying the responsibility of individuals for ethical failures,
it is also necessary to develop a focus on the structure and the system as generators of corruption
in organizations. The investigation will be carried out by consulting bibliographic sources such as
newspapers that will serve as a basis for knowing and delving into the Odebrecht scandal for
fraud and corruption will also be searched through academics for access to the files where
sentences are handed down to public officials involved in fraud, we will also seek information
oriented in the Forensic Audit with academics, to deepen the investigation and thus Present an
investigative proposal in a comprehensive manner where the importance and influence of the
audit can be demonstrated, such as Secondary Information Sources: It will be taken into account
when conducting the investigation other types of sources that allow us to access an interpretation
in the case of Odebrecht and the importance of the audit Forensic in this type of fraud case, these
sources are books, articles, magazines, bibliographies and theses that will be taken into account
when supplementing the information. Due to the above, the research method of this work is
inductive in nature where from the information collected and classified we will obtain
information regarding the Forensic Audit, its different concepts and also the background of what
happened within the Odebrecht corruption case, applying all the above come to the conclusion of
the importance of Forensic Auditing in the case study. Applying such an instrument gives us the
expected result.

Key Words: Odebrecht, Corruption, Audit, institutions, Conflict of Interest

Clasificación Jel:

G: Economía financiera

G2: Instituciones y Servicios Financieros

G28: Política pública y regulaciones

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G29: Otros. Revisar otros JEL DE ETICA