Marco Legal de la Auditoría Forense

Integrantes

Julieth Karina Aguilar Barbosa 1.039.699.041

Tutor: Jonathan Yesid Gómez Duran

Grupo colaborativo: 106029_7

Universidad Nacional Abierta y a Distancia

Curso: Auditoría Forense

Programa: Contaduría Publica

Marzo 2022
 Tabla de contenido
Introducción................................................................................................................................3

Marco Legal de la Auditoría Forense.........................................................................................4

1. Cuadro sinóptico: Principales norma de auditoria aplicables a la auditoria forense.....4

2. Importancia de un marco legal de regulación para la auditoria forense........................5

Conclusión..................................................................................................................................6

Bibliografía.................................................................................................................................7
 3

Introducción
 Marco Legal de la Auditoría Forense
1. Cuadro sinóptico: Principales norma de auditoria aplicables a la auditoria forense
2. Importancia de un marco legal de regulación para la auditoria forense.

Forensic auditing in Colombia does not have its own legal framework, which is why it
is subject to the generally accepted auditing standards (NAGA), which are the basic
standards that accounting professionals must follow when they carry out audits or when
they issue their professional judgment; They must also abide by the regulations that
refer to the prevention and control of accounting and financial fraud.
According to Law 43 of 1990:
The generally accepted auditing standards are related to the professional
qualities of the public accountant, with the use of their good judgment in the
execution of their examination and in the respective report.

In this sense, the local NAGA are available in Law 43 of 1990, while the
international NAGA are those obtained as a result of the convergence process
that derives from Law 1314 of 2009; the latter can be reviewed in the compiled
and updated Technical Annex 4-2019 of the DUR 2420 of 2015, and became
strongly popularized under the name of International Auditing Standards –NIA–.

Taking into account the above, there is an existing legal framework through which it is
possible to begin to give importance to the regulation of forensic auditing, based on the
fact that it is the Attorney General's Office who is responsible for investigating crimes
and likewise judge offenders in the corresponding courts. (Constitución Politica, Art.
250).
It is worth noting that there are also international standards that regulate the practice of
forensic auditing, such as International Standards for the Professional Practice of
Internal Auditing (NEPAI), which refer to the knowledge and skills that accounting
professionals must have. to be internal auditors, there are also the International
Auditing Standards (NIA) that talk about the responsibility that auditors have to detect
information that turns out to be fraud.
 6

Conclusión
 7

Bibliografía

Actualicese. (16 de Julio de 2021). Definición de Normas de Auditoría Generalmente Aceptadas

–Naga–. Obtenido de Actualícese: https://actualicese.com/definicion-de-normas-de-

auditoria-generalmente-aceptadas-naga/#:~:text=a%20las%20NIA.-,Las%20Normas

%20de%20Auditor%C3%ADa%20Generalmente%20Aceptadas%20%E2%80%93Naga

%E2%80%93%20son%20los%20principios,evidencias%20encontradas%20en%20

Constitución Politica de Colombia. (s.f.). Obtenido de

https://pdba.georgetown.edu/Constitutions/Colombia/colombia91.pdf

Morales Barrea, A., & Guzman Varón, L. J. (2020). Regulación y potencialización de la

auditoria forense en Colombia durante los últimos 10 años: estudio de caso. Obtenido de

Universidad de Área Andina:

https://digitk.areandina.edu.co/bitstream/handle/areandina/3790/Trabajo%20de

%20grado.pdf?sequence=4&isAllowed=y