Abstract

FLOREZ-GUZMAN, Mario Heimer; HERNANDEZ-AROS, Ludivia  and  GALLEGO-COSSIO, Laura Constanza. Control Boards as a Specialized Tool: Perspective from Forensic Auditing. Cuad. Contab. [online]. 2015, vol.16, n.spe42, pp.661-687. ISSN 0123-1472.  https://doi.org/10.11144/Javeriana.cc16-42.tche.

This article shows the incidence of the use of the control board as a specialized tool in the development of a forensic audit. This study is based on the theory of reinsurance and, concurrently, the theory of control. Literature shows that for this type of research the best methodological fit is the case study with embedded units -several analysis units within the case- as proposed by Robert K. Yin (2005), where units were defined as the analysis of the stages of a forensic audit and the application of the control board on the case study. Now, the result of the research project shows that the control board, as a specialized data analysis tool, produces evidences of distortions, trends, or results from indicators going off the parameters established in the planning, execution, and decisión phases of a forensic audit.

Keywords : Control boards; specialized tool; forensic audit; control theory; reinsurance and risk theory.

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