Internal control and forensic auditing in public entities

Abstract

This scientific article investigates the need to implement forensic auditing as a tool that allows the internal control departments of public entities in Colombia, so that they can perform preventive risk control, monitoring and detection of fraud and corruption risk situation, since the country has originated corruption. scandals, for this a methodology with a qualitative approach was developed, of an interpretive and descriptive nature, in which an analysis of the surveys conducted to the internal control departments of public entities was made, a random sample of a total population of 80 was made , 40 public entities in the city of Medellin were surveyed, to determine the control mechanisms that are in place to mitigate fraud within the facilities of the entities and determine the current status of the issue raised,The results of the investigation determined that there are no policies and procedures to prevent fraud, therefore it is proposed to the government entities that it is necessary that the officials of the internal control department have the necessary knowledge and skills in the area of ​​forensic auditing and in their work schedule for the current periods the execution of specific audits in this area and the implementation of preventive controls, which will ensure the public finances.therefore it is proposed to the government entities that it is necessary that the officials of the internal control department have the necessary knowledge and skills in the area of ​​forensic auditing and in their work schedule for the current periods the execution of specific audits in this area and the implementation of preventive controls, which will ensure the public finances.therefore it is proposed to the government entities that it is necessary that the officials of the internal control department have the necessary knowledge and skills in the area of ​​forensic auditing and in their work schedule for the current periods the execution of specific audits in this area and the implementation of preventive controls, which will ensure the public finances.