Auditoria Forense [Icpard] Lic. Ramon Perello
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Elaborado por: CPA Licdo. Ramón Perelló
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CONTENIDO 1. 2. 3. 4. 5. 6. 7. 8.
Orígen Oríg enes es De La La Audi Audito torí ría a For Foren ense se.. Defi De fini nici ción ón De Aud Audit itor oría ía For Foren ense se.. Ley 76-02 – – Código Código Procesal Penal Dominicano. Inves Inv estig tigaci ación ón For Foren ense se Para Para Obte Obtenci nción ón De Evide Evidenc ncia ia Com Como o Prueba Judicial. Narrac Nar ración ión Del Inf Inform orme e Con Con Rel Relaci ación ón A Los Los Hec Hechos hos Detectados En La Investigación Forense. Declar Dec laraci ación ón Co Como mo Tes Testig tigo o Del Aud Audito itorr Fore Forens nse. e. Emisió ión n Del In Info forrme. Relaci Rel ación ón De La Aud Audito itoria ria For Foren ense se Con La NIA 440 4400 0 Aud Audito itoría ría
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ORÍGENES DE LA AUDITORÍA FORENSE •
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Auditoría Forense: El término “forense” proviene del latín que significa “forensis forensis”” “público y manifiesto” o “perteneciente al foro”; a su forensis”” se deriva de vez, “forensis sig gni niffic ica a “foro”, “forum forum”, ”, que si “pla “p laza za pú públ blic ica” a”, “plaza de mercado” o “lugar al aire libre”. Antiguamente en Roma y en las otras ciudades del Imperio
foros (plazas) también se trataba los negocios públicos y se celebraba los juicios; por ello, cuando una profesión sirve de soporte, asesoría o apoyo a la justicia para que se juzgue el cometimiento de un delito, se le denomina forense, tal es el caso de las siguientes disciplinas: medicina, sicología, grafología, biología,
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DEFINICIÓN DE AUDITORÍA FORENSE: •
Cuando en la ejecución de labores de auditoría (financiera, de gestión, informática, tributaria, ambiental, gubernamental) se detecten fraudes fifina nanc ncie iero ross si sign gnifific icat ativ ivos os;; y, se deba (obligatorio) o desee (opcional) profundiza zarr sobre ellos, se está incursionando en la denominada auditoría forense. La investigación de
•
aplicable. Un trabajo de auditoría forense también puede iniciar directamente sin necesidad de una auditoría previa de otra clase, por ejemplo en el caso de existir denuncias específicas. La auditoría forense por lo expuesto es una auditoría especialilizzada que se enfoca en la prevención y detección
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LEY 76-02 – CÓDIGO PROCESAL PENAL, TITULO IV IV,, - PERITO PERITOS. S. •
Los artículos del 204 al 214, se establecen las condiciones y situaciones en las cuales se puede nombrar un perito para realizar un Peritaje o Establece que el Perito debe ser Una Auditoria Forense, en un experto, imparcial, objetivo e estos artículos del Código independiente. También Procesal Penal están claramente establecidas las establece la condición de que el perito debe rendir su informe causas por las cuales se puede nombrar un peritaje y de manera independiente y
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LEY 76-02 – CÓDIGO PROCESAL PENAL, TITULO TITU LO IV IV, - PER PERITOS ITOS.. •
La Auditoria Forense es un procedimiento totalmente especializado en el cual el profesional de la Contaduría debe tener unas competencias excepcionales, puesto que esta investigación que le ha sido encomendada debe ser realizada con total apego a la objetividad y no debe contener ningún indicio de que el profesional esta parcializado con ninguna de las personas involucradas en el cas aso o qu que e se in inve vest stig iga. a.
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INVESTIGACIÓN FORENSE PARA PARA OBTENCIÓN DE EVIDENCIA COMO PRUEBA JUDICIAL. En su investigación el Perito debe centrarse en la obtención de toda la evidencia que va a servir de soporte a la descripción de su informe, toda la evidencia obtenida debe ser contundente sobre la
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NARRACIÓN DEL INFORME CON RELACIÓN A LOS HECHOS DETECTADOS EN LA INVESTIGACIÓN FORENSE. •
En la narración del informe del Perito, la descripción de los hechos investigados deben ser expuestos en un lenguaje sencillo, llano, entendible por todos los presentes presentes en el juicio que se sigue a los involucrados en el mismo, el Ministerio Publico a través de su representante el Procurador Fiscal actuante, debe conocer a
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DECLARACION COMO TESTIGO DEL AUDITOR FORENSE. •
En la exposición de su trabajo de audi au dito toriria, a, el Pe Periritto de debe be ex expo pone ner r con objetividad absoluta, sin ninguna expresión que denote
de la defensa, es sumamente importante que sus declaraciones estén correctamente coordinadas
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EMISION DEL INFORME. •
El Informe de la Auditoria debe ser emitido en tres juegos completos, bien encuadernados, con todas sus pruebas referenciadas y debe ser entregado por el Auditor directamente al Fiscal nombrado para
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RELACION DE LA AUDITORIA FORENSE CON LA NIA 4400 AUDITORIA DE PROCEDIMIENTOS ACORDADOS. •
Existe una relación muy íntima entre la NIA 4400 y la Auditoria
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LOS DELITOS DE ALTA
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LOS DELITOS DE ALTA
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LA LEY 72-02 SOBRE LAVADO
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