Modelo de Auditoria Forense Aplicable a una Cooperativa de la Ciudad de Duitama para el Año 2020

Abstract

This study deals with a forensic audit model applicable to multi-asset cooperatives, since it is known that they present risks that affect their organizational performance, risks such as illegal actions of a corruptive nature, originated by the lack of communication with the administration, the lack of audits and lack of training of officials responsible for granting loans. In this sense, the design of a forensic audit planning model is proposed in order to reduce these risks, taking into account a process of identification, information analysis and the corresponding regulations. The study was guided with the methodological help of field work, which first made it possible to diagnose, according to the information provided by the entity, the risks that solidarity entities often face. Therefore, the planning of a forensic audit is promoted as a tool that helps to facilitate the efficient and correct work of the multi-asset cooperatives of the city of Duitama, it also helps to recognize and understand the forensic verification, to publicly show the regulatory body, his work in the controls applied by the Supersolidaria in matters of business fraud and the implication in the risks of corrupt actions.