{"id":13110,"date":"2023-05-05T15:23:15","date_gmt":"2023-05-05T20:23:15","guid":{"rendered":"https:\/\/cotecnova.edu.co\/?p=13110"},"modified":"2023-08-17T16:28:45","modified_gmt":"2023-08-17T21:28:45","slug":"boletin-no-25-ciencias-contables-pag-6","status":"publish","type":"post","link":"https:\/\/cotecnova.edu.co\/index.php\/boletin-no-25-ciencias-contables-pag-6\/","title":{"rendered":"[Bolet\u00edn de Investigaciones No. 25] &#8211; Auditor\u00eda forense: un reto para el contador p\u00fablico"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-sccxt8-1ccffd1acdba8e7ef827885c7838c26e\">\n.flex_column.av-sccxt8-1ccffd1acdba8e7ef827885c7838c26e{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-sccxt8-1ccffd1acdba8e7ef827885c7838c26e av_one_full  avia-builder-el-0  el_before_av_four_fifth  avia-builder-el-first  first flex_column_div av-zero-column-padding  '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l670hc79-ec4dcaf3609ef074889d8d1b6aacdf2a\">\n.avia-image-container.av-l670hc79-ec4dcaf3609ef074889d8d1b6aacdf2a img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-l670hc79-ec4dcaf3609ef074889d8d1b6aacdf2a .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-l670hc79-ec4dcaf3609ef074889d8d1b6aacdf2a av-styling- avia-align-center  avia-builder-el-1  avia-builder-el-no-sibling '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img fetchpriority=\"high\" class='wp-image-13112 avia-img-lazy-loading-not-13112 avia_image ' src='https:\/\/cotecnova.edu.co\/wp-content\/uploads\/2023\/05\/Boletin-Encabezado.jpg' alt='' title='Bolet\u00edn - Encabezado'  height=\"637\" width=\"1232\"  itemprop=\"thumbnailUrl\"  \/><\/div><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1msojzq-fd5a9b8621bb22fbba03b81222b9e9ca\">\n.flex_column.av-1msojzq-fd5a9b8621bb22fbba03b81222b9e9ca{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-1msojzq-fd5a9b8621bb22fbba03b81222b9e9ca av_four_fifth  avia-builder-el-2  el_after_av_one_full  el_before_av_one_fifth  first flex_column_div av-zero-column-padding  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lgkzh85e-45dc050d0ec7efacf4891b2b9186c1cb\">\n.avia-image-container.av-lgkzh85e-45dc050d0ec7efacf4891b2b9186c1cb img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-lgkzh85e-45dc050d0ec7efacf4891b2b9186c1cb .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-lgkzh85e-45dc050d0ec7efacf4891b2b9186c1cb av-styling- avia-align-left  avia-builder-el-3  el_before_av_textblock  avia-builder-el-first '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img fetchpriority=\"high\" class='wp-image-13114 avia-img-lazy-loading-not-13114 avia_image ' src='https:\/\/cotecnova.edu.co\/wp-content\/uploads\/2023\/05\/Boletin-Titulo.jpg' alt='' title='Bolet\u00edn - T\u00edtulo'  height=\"242\" width=\"1505\"  itemprop=\"thumbnailUrl\"  \/><\/div><\/div><\/div><br \/>\n<section  class='av_textblock_section av-lhazcocr-fca9f0de8cf9f019ee8134f4cb86f59e '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><\/div><\/section><br \/>\n<section  class='av_textblock_section av-lgkz7elq-249286d4ace7716a692626f4a799874c '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>La auditor\u00eda forense entendida como el medio para la investigaci\u00f3n y detecci\u00f3n del fraude corporativo se ha convertido en una herramienta fundamental para el control y prevenci\u00f3n de todo delito que se pueda presentar en una organizaci\u00f3n. A trav\u00e9s de esta se tienen \u00e1reas de trabajo m\u00e1s eficientes, con resultados en los procesos de alta calidad; sin embargo, como en cualquier aspecto de la vida humana, no estamos ajenos a hechos que puedan ralentizar y\/o afectar gravemente los objetivos misionales de la empresa.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lhaz5x6a-1e12d708d07f5b87abbcb2bed12b5f48\">\n.avia-image-container.av-lhaz5x6a-1e12d708d07f5b87abbcb2bed12b5f48 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-lhaz5x6a-1e12d708d07f5b87abbcb2bed12b5f48 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-lhaz5x6a-1e12d708d07f5b87abbcb2bed12b5f48 av-styling- avia-align-center  avia-builder-el-6  el_after_av_textblock  el_before_av_textblock '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img fetchpriority=\"high\" class='wp-image-13138 avia-img-lazy-loading-not-13138 avia_image ' src='https:\/\/cotecnova.edu.co\/wp-content\/uploads\/2023\/05\/Boletin-Imagen-3-845x321.jpg' alt='' title='Businesspeople Work Hands Pointing Laptop Monitor'  height=\"321\" width=\"845\"  itemprop=\"thumbnailUrl\"  \/><\/div><\/div><\/div><br \/>\n<section  class='av_textblock_section av-lgkzcrjl-1bfd841ea2e1cec3b48fa97b9849f043 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Toda organizaci\u00f3n requiere de apoyo profesional contable, que permita brindar transparencia en los procesos que se ejecutan en el transcurso normal de las operaciones econ\u00f3micas; sin embargo, existe un riesgo permanente en la alteraci\u00f3n de los informes financieros y contables, por conflictos de inter\u00e9s, manipulaci\u00f3n de datos, lavado de activos, evasi\u00f3n o elusi\u00f3n fiscal; delitos, que en la mayor\u00eda de los casos pasan inadvertidos, dado que algunos profesionales del \u00e1rea contable, no cuentan con las competencias suficientes para identificarlos.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lgl01czx-459f5f643aa693e03d564918d9cc3def '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>En virtud de lo anterior, el conocimiento en el tema de auditoria forense viene tomando fuerza en la formaci\u00f3n de contadores p\u00fablicos, capaces de prevenir o detectar hechos fraudulentos en las organizaciones y ejecutar las normas de control establecidas por la jurisdicci\u00f3n nacional con miras a combatir la corrupci\u00f3n.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-13120 alignright\" src=\"http:\/\/cotecnova.edu.co\/wp-content\/uploads\/2023\/05\/Boletin-Autor.jpg\" alt=\"\" width=\"294\" height=\"27\" srcset=\"https:\/\/cotecnova.edu.co\/wp-content\/uploads\/2023\/05\/Boletin-Autor.jpg 588w, https:\/\/cotecnova.edu.co\/wp-content\/uploads\/2023\/05\/Boletin-Autor-300x28.jpg 300w, https:\/\/cotecnova.edu.co\/wp-content\/uploads\/2023\/05\/Boletin-Autor-450x41.jpg 450w\" sizes=\"auto, (max-width: 294px) 100vw, 294px\" \/><\/p>\n<\/div><\/section><\/p><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-197ej1y-49fa3219300c4653c1bbdef6ba659638\">\n.flex_column.av-197ej1y-49fa3219300c4653c1bbdef6ba659638{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-197ej1y-49fa3219300c4653c1bbdef6ba659638 av_one_fifth  avia-builder-el-9  el_after_av_four_fifth  el_before_av_one_full  flex_column_div av-zero-column-padding  column-top-margin'     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lgkyy3mg-b3a9c049764ec6789251c7b96fa1fbe6\">\n.avia-image-container.av-lgkyy3mg-b3a9c049764ec6789251c7b96fa1fbe6 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-lgkyy3mg-b3a9c049764ec6789251c7b96fa1fbe6 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-lgkyy3mg-b3a9c049764ec6789251c7b96fa1fbe6 av-styling- avia-align-center  avia-builder-el-10  avia-builder-el-no-sibling '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img fetchpriority=\"high\" class='wp-image-13113 avia-img-lazy-loading-not-13113 avia_image ' src='https:\/\/cotecnova.edu.co\/wp-content\/uploads\/2023\/05\/Boletin-Marca-Lateral.jpg' alt='' title='Bolet\u00edn - Marca Lateral'  height=\"902\" width=\"205\"  itemprop=\"thumbnailUrl\"  \/><\/div><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_one_full-1df1b63c6c045939f2dc1aefbdd8e7ad\">\n.flex_column.av-av_one_full-1df1b63c6c045939f2dc1aefbdd8e7ad{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-av_one_full-1df1b63c6c045939f2dc1aefbdd8e7ad av_one_full  avia-builder-el-11  el_after_av_one_fifth  avia-builder-el-last  first flex_column_div av-zero-column-padding  column-top-margin'     ><div  class='avia-buttonrow-wrap av-kr6juieq-7472bafa1ee1f6988cdc98f7f5e49d97 avia-buttonrow-center  avia-builder-el-12  avia-builder-el-no-sibling '>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_buttonrow_item-8ae22242cc7966bc022608a58c0231bf\">\n#top #wrap_all .avia-button.av-av_buttonrow_item-8ae22242cc7966bc022608a58c0231bf{\nmargin-bottom:5px;\nmargin-right:3px;\nmargin-left:3px;\n}\n<\/style>\n<a href='https:\/\/online.fliphtml5.com\/qcnlz\/ceua\/#p=1'  class='avia-button av-av_buttonrow_item-8ae22242cc7966bc022608a58c0231bf avia-icon_select-yes-left-icon avia-size-medium avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Ver Bolet\u00edn de Investigaci\u00f3n\"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue84e' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' >Ver Bolet\u00edn de Investigaci\u00f3n<\/span><\/a>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_buttonrow_item-0ca316285eaad699d825821764a036ca\">\n#top #wrap_all .avia-button.av-av_buttonrow_item-0ca316285eaad699d825821764a036ca{\nmargin-bottom:5px;\nmargin-right:3px;\nmargin-left:3px;\n}\n<\/style>\n<a href='https:\/\/cotecnova.edu.co\/index.php\/aspirante\/'  class='avia-button av-av_buttonrow_item-0ca316285eaad699d825821764a036ca avia-icon_select-yes-left-icon avia-size-medium avia-color-theme-color'   aria-label=\"Conocer oferta acad\u00e9mica\"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue84f' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' >Conocer oferta acad\u00e9mica<\/span><\/a>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-pryfnz-3f27eafa2fb6414e393b89bbb9c93ab2\">\n#top #wrap_all .avia-button.av-pryfnz-3f27eafa2fb6414e393b89bbb9c93ab2{\nmargin-bottom:5px;\nmargin-right:3px;\nmargin-left:3px;\n}\n<\/style>\n<a href='https:\/\/wa.me\/573154338604'  class='avia-button av-pryfnz-3f27eafa2fb6414e393b89bbb9c93ab2 avia-icon_select-yes-left-icon avia-size-medium avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Contacto\"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue854' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' >Contacto<\/span><\/a>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[45],"tags":[],"class_list":["post-13110","post","type-post","status-publish","format-standard","hentry","category-boletin-de-investigacion"],"nelio_popups_active_popup":"","_links":{"self":[{"href":"https:\/\/cotecnova.edu.co\/index.php\/wp-json\/wp\/v2\/posts\/13110","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cotecnova.edu.co\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cotecnova.edu.co\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cotecnova.edu.co\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/cotecnova.edu.co\/index.php\/wp-json\/wp\/v2\/comments?post=13110"}],"version-history":[{"count":22,"href":"https:\/\/cotecnova.edu.co\/index.php\/wp-json\/wp\/v2\/posts\/13110\/revisions"}],"predecessor-version":[{"id":13512,"href":"https:\/\/cotecnova.edu.co\/index.php\/wp-json\/wp\/v2\/posts\/13110\/revisions\/13512"}],"wp:attachment":[{"href":"https:\/\/cotecnova.edu.co\/index.php\/wp-json\/wp\/v2\/media?parent=13110"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cotecnova.edu.co\/index.php\/wp-json\/wp\/v2\/categories?post=13110"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cotecnova.edu.co\/index.php\/wp-json\/wp\/v2\/tags?post=13110"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}