{"id":13710,"date":"2023-09-29T10:38:34","date_gmt":"2023-09-29T15:38:34","guid":{"rendered":"https:\/\/cotecnova.edu.co\/?p=13710"},"modified":"2023-09-29T11:07:12","modified_gmt":"2023-09-29T16:07:12","slug":"boletin-no-26-auditoria-forense-en-la-formacion-integral-del-contador-publico","status":"publish","type":"post","link":"https:\/\/cotecnova.edu.co\/index.php\/boletin-no-26-auditoria-forense-en-la-formacion-integral-del-contador-publico\/","title":{"rendered":"[Bolet\u00edn de Investigaciones No. 26] &#8211; Auditor\u00eda forense en la formaci\u00f3n integral del 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_one_full  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-l670hc79-6fc96b4d29e2e1753d794f367ced93ab\">\n.avia-image-container.av-l670hc79-6fc96b4d29e2e1753d794f367ced93ab img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-l670hc79-6fc96b4d29e2e1753d794f367ced93ab .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-l670hc79-6fc96b4d29e2e1753d794f367ced93ab 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-13649 avia-img-lazy-loading-not-13649 avia_image ' src='https:\/\/cotecnova.edu.co\/wp-content\/uploads\/2023\/08\/Boletin-Encabezado-1.jpg' alt='' title='Bolet\u00edn - Encabezado'  height=\"887\" width=\"1727\"  itemprop=\"thumbnailUrl\"  \/><\/div><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-34aczgu-ddb25d1f4f8ea674f904210b5499529d\">\n.flex_column.av-34aczgu-ddb25d1f4f8ea674f904210b5499529d{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-34aczgu-ddb25d1f4f8ea674f904210b5499529d av_one_full  avia-builder-el-2  el_after_av_one_full  el_before_av_two_fifth  first flex_column_div av-zero-column-padding  column-top-margin'     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ln4raou9-96254ff72294a7ff157d7eea50e4e322\">\n.avia-image-container.av-ln4raou9-96254ff72294a7ff157d7eea50e4e322 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-ln4raou9-96254ff72294a7ff157d7eea50e4e322 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-ln4raou9-96254ff72294a7ff157d7eea50e4e322 av-styling- avia-align-center  avia-builder-el-3  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-13711 avia-img-lazy-loading-not-13711 avia_image ' src='https:\/\/cotecnova.edu.co\/wp-content\/uploads\/2023\/09\/Boletin-Encabezado-Pagina.jpg' alt='' title='Bolet\u00edn - Encabezado P\u00e1gina'  height=\"305\" width=\"1681\"  itemprop=\"thumbnailUrl\"  \/><\/div><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-197ej1y-7f7861ef1200a95af62666ed64e3d89c\">\n.flex_column.av-197ej1y-7f7861ef1200a95af62666ed64e3d89c{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-197ej1y-7f7861ef1200a95af62666ed64e3d89c av_two_fifth  avia-builder-el-4  el_after_av_one_full  el_before_av_three_fifth  first flex_column_div av-zero-column-padding  column-top-margin'     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-llxrzn0t-75811d101d48154bab47ce555a46022f\">\n.avia-image-container.av-llxrzn0t-75811d101d48154bab47ce555a46022f img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-llxrzn0t-75811d101d48154bab47ce555a46022f .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-llxrzn0t-75811d101d48154bab47ce555a46022f av-styling- avia-align-center  avia-builder-el-5  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-13713 avia-img-lazy-loading-not-13713 avia_image ' src='https:\/\/cotecnova.edu.co\/wp-content\/uploads\/2023\/09\/Boletin-Imagen-2.jpg' alt='' title='Bolet\u00edn - Imagen 2'  height=\"906\" width=\"382\"  itemprop=\"thumbnailUrl\"  \/><\/div><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1msojzq-f5e47e4cdacfc4c2ea453915f8c33185\">\n.flex_column.av-1msojzq-f5e47e4cdacfc4c2ea453915f8c33185{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-1msojzq-f5e47e4cdacfc4c2ea453915f8c33185 av_three_fifth  avia-builder-el-6  el_after_av_two_fifth  el_before_av_one_full  flex_column_div av-zero-column-padding  column-top-margin'     ><section  class='av_textblock_section av-llxs9353-506d2772ee0c818d5f902dff79ed61fd '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>La auditor\u00eda forense seg\u00fan Soto &amp; Paillacar (2004) con lleva a identificar los problemas y los riesgos que enfrentan las organizaciones p\u00fablicas y privadas sin excluir el sector educativo, d\u00e1ndoles un orden acorde con los lineamientos y pol\u00edticas institucionales.<\/p>\n<p>La educaci\u00f3n en Colombia comprometida con la formaci\u00f3n integral de los estudiantes conlleva a la b\u00fasqueda de mejoras en sus programas acad\u00e9micos. No obstante, la educaci\u00f3n p\u00fablica no es ajena en prestar un servicio de educaci\u00f3n con calidad en sus planes de estudio, incorporando pedagog\u00edas multidisciplinarias que apliquen metodolog\u00edas y t\u00e9cnicas diferenciadas entre la transmisi\u00f3n de la informaci\u00f3n y el car\u00e1cter pr\u00e1ctico en el aprendizaje y la ense\u00f1anza (Rama, 2021). As\u00ed mismo, las instituciones de educaci\u00f3n superior seg\u00fan Ariza (2019) deben fortalecer en la formaci\u00f3n de los estudiantes de contadur\u00eda p\u00fablica la capacidad de an\u00e1lisis y sentido cr\u00edtico sobre los diferentes procesos que se llevan a cabo en las organizaciones, que les permita analizar las problem\u00e1ticas de la sociedad y asumir mayores responsabilidades sobre esta.<\/p>\n<p>En Colombia, seg\u00fan la revista Portafolio(2022), hay m\u00e1s de 5 millones de empresas activas en el 2022, donde el 93% est\u00e1n clasificadas como pymes, las cuales requieren de un sistema de control eficiente en sus procesos administrativos y contables, apoyado por diferentes profesionales, entre ellos el profesional contable que permita brindar transparencia en los procesos que se ejecutan en el transcurso normal de las operaciones econ\u00f3micas, pero existe un riesgo permanente en la alteraci\u00f3n de los informes financieros y contables debido a la evasi\u00f3n y elusi\u00f3n fiscal, lavado de activos, entre otros delitos.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-13712 aligncenter\" src=\"http:\/\/cotecnova.edu.co\/wp-content\/uploads\/2023\/09\/Boletin-Imagen-1.jpg\" alt=\"\" width=\"249\" height=\"210\" srcset=\"https:\/\/cotecnova.edu.co\/wp-content\/uploads\/2023\/09\/Boletin-Imagen-1.jpg 662w, https:\/\/cotecnova.edu.co\/wp-content\/uploads\/2023\/09\/Boletin-Imagen-1-300x253.jpg 300w, https:\/\/cotecnova.edu.co\/wp-content\/uploads\/2023\/09\/Boletin-Imagen-1-450x379.jpg 450w\" sizes=\"auto, (max-width: 249px) 100vw, 249px\" \/><\/p>\n<p>Los profesionales en muchos casos no cuentan con las competencias para enfrentar esta problem\u00e1tica; sin embargo, las competencias del profesional contable han tomado importancia en los \u00faltimos a\u00f1os, donde la academia, la empresa y el estado podr\u00edan contrarrestar aquellos hechos delictivos en el sector empresarial.<\/p>\n<p>En este orden de ideas, se entiende que la auditor\u00eda forense por ser una herramienta innovadora para combatir los fraudes y\/o delitos empresariales requiere de profesionales contables competentes, que no solo apliquen normas internacionales para el control administrativo y contable, sino que tengan la capacidad de investigar las causas y efectos de un delito, hacer un proceso pericial y llevar ante la corte a aquellos defraudadores corruptos.<\/p>\n<p>Por esta raz\u00f3n, desde las instituciones de educaci\u00f3n superior se debe fortalecer la auditor\u00eda forense en la formaci\u00f3n del contador, de lo contrario podr\u00eda tener responsabilidad en muchos actos de corrupci\u00f3n a nivel corporativo, por la negligencia en su formaci\u00f3n profesional teniendo el deber y la obligaci\u00f3n de poner freno a este oscuro negocio de unos pocos.<\/p>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2k7p1e6-1426403432f77536e93b2e23697a2aa3\">\n.flex_column.av-2k7p1e6-1426403432f77536e93b2e23697a2aa3{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-2k7p1e6-1426403432f77536e93b2e23697a2aa3 av_one_full  avia-builder-el-8  el_after_av_three_fifth  el_before_av_one_full  first flex_column_div av-zero-column-padding  '     ><div  class='hr av-1vxdzji-791d3f5a7f2e47b6d6a5c321dd4768da hr-default  avia-builder-el-9  avia-builder-el-no-sibling '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><\/div><\/p>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-30nw9p-b1775b66c6e0991566d2da2f0bd126b1\">\n.flex_column.av-30nw9p-b1775b66c6e0991566d2da2f0bd126b1{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-30nw9p-b1775b66c6e0991566d2da2f0bd126b1 av_one_full  avia-builder-el-10  el_after_av_one_full  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-11  avia-builder-el-no-sibling '>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1j9idn2-40651f49f0bf15f2e5046558cf300124\">\n#top #wrap_all .avia-button.av-1j9idn2-40651f49f0bf15f2e5046558cf300124{\nmargin-bottom:5px;\nmargin-right:3px;\nmargin-left:3px;\n}\n<\/style>\n<a href='https:\/\/online.fliphtml5.com\/qcnlz\/dgfw\/#p=1'  class='avia-button av-1j9idn2-40651f49f0bf15f2e5046558cf300124 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-1bgo7la-05753dfd715b43ec403da8b12e7f904c\">\n#top #wrap_all .avia-button.av-1bgo7la-05753dfd715b43ec403da8b12e7f904c{\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-1bgo7la-05753dfd715b43ec403da8b12e7f904c 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-27uisu-d7a7512cb4b8e444b083ed2331a0b222\">\n#top #wrap_all .avia-button.av-27uisu-d7a7512cb4b8e444b083ed2331a0b222{\nmargin-bottom:5px;\nmargin-right:3px;\nmargin-left:3px;\n}\n<\/style>\n<a href='https:\/\/wa.me\/573154338604'  class='avia-button av-27uisu-d7a7512cb4b8e444b083ed2331a0b222 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-13710","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\/13710","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=13710"}],"version-history":[{"count":10,"href":"https:\/\/cotecnova.edu.co\/index.php\/wp-json\/wp\/v2\/posts\/13710\/revisions"}],"predecessor-version":[{"id":14375,"href":"https:\/\/cotecnova.edu.co\/index.php\/wp-json\/wp\/v2\/posts\/13710\/revisions\/14375"}],"wp:attachment":[{"href":"https:\/\/cotecnova.edu.co\/index.php\/wp-json\/wp\/v2\/media?parent=13710"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cotecnova.edu.co\/index.php\/wp-json\/wp\/v2\/categories?post=13710"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cotecnova.edu.co\/index.php\/wp-json\/wp\/v2\/tags?post=13710"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}