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Means of proof in Colombia and its occurrence within an audit engagement: A perspective of the Pentagon of fraud

LOS MEDIOS PROBATORIOS EN COLOMBIA Y SU INCIDENCIA EN EL ENCARGO DE UNA AUDITORÍA: UNA PERSPECTIVA DESDE EL PENTÁGONO DEL FRAUDE



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Hernandez Aros, ludivia, Plazas Estepa, R. A., & Florez Guzman, M. H. (2018). Means of proof in Colombia and its occurrence within an audit engagement: A perspective of the Pentagon of fraud. The Republican Journal, 25, 117-134. https://ojs.urepublicana.edu.co/index.php/revistarepublicana/article/view/487

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ludivia Hernandez Aros
    Rodrigo Alberto Plazas Estepa
      Mario Heimer Florez Guzman

        ludivia Hernandez Aros,

        Magíster en Auditoría y Gestión Empresarial de la Universidad UNINI, Puerto Rico. Especialista en Revisoría Fiscal y Control de Gestión de la Universidad Cooperativa de Colombia. Profesora investigadora de la Facultad de Contaduría Pública de la Universidad Cooperativa de Colombia, sede Ibagué, integrante del grupo de investigación Planaudi.


        Rodrigo Alberto Plazas Estepa,

        Estudiante de Doctorado en Derecho de la Universidad de Buenos Aires (República Argentina). Magíster en derecho y abogado de la Universidad Sergio Arboleda. Investigador asociado de Colciencias.


        Mario Heimer Florez Guzman,

        Doctorando en Ciencias de la Educación. Licenciado en Matemáticas y Física. Auditor Integral en Sistemas de Gestión. Director del Institucional del Centro de Investigaciones de Colombia CIIN-Colombia; profesor investigador asociado de Colciencias


        This research paper aims to reveal the incidence of a proper application of the rules of evidence in Colombia, concerning the effectiveness of an audit engagement. This stems from the identification of variables settled in the Pentagon of fraud. The starting point relies on the conundrum of giving expert evidence as an accountant within a trial. It becomes stark that some evidence was not taking into account because it does not dovetail with the principles of being broad, sufficient and competent. Therefore, the evidence was lacking any reasonable validity and reliability. In terms of the methodology, this is a documentary-approach research, using techniques of critical analysis of data. Such an approach allowed collecting data so as to analyze the problem of study. As a conclusion, using the Pentagon of fraud as a tool to characterize different events of a fraud that may arise in companies has been widely identified and brings relevant elements in an audit engagement. The strict articulation with the proper application of the rules of evidence in Colombia allows
        increasing the efficiency and decreasing the risks insofar as the collection of data as evidence material within a judicial process. 

        DOI: http://dx.doi.org/10.21017/Rev.Repub.2018.v25.a52


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