Forensic auditing as a methodological foundation in the detection of cases of computer fraud

Abstract

Organizations use forensic auditing to mitigate the risks associated with fraud, optimizing their internal control systems; this auditing method is an unquestionable tool in the fight against fraud, contributing positively to its prevention and detection. The purpose of this investigation is to characterize the importance of forensic auditing as a methodological foundation in the detection of cases of computer fraud; under this conception, auditing techniques and procedures, computer forensic analysis, as well as the legal basis that assists it are evaluated, aspects that in sum strengthen the applied methodology and its results. This research corresponds to a documentary study, at a descriptive level and bibliographic design; it exposes how forensic auditing emerges as a management, prevention, and detection action, which, by applying the best practices of this discipline, leads to mitigating and processing those causes classified as computer fraud. Keywords: Forensic auditing; computer fraud; evidentiary law; evidence and digital proof