Abstract

CUBERO ABRIL, Teodoro. THE FORENSIC AUDIT, A PERSPECTIVE FROM THE CURRICULAR SUBJECTS OF THE "ACCOUNTING AND AUDITING" CAREERS IN ECUADOR. Revista Economía y Política [online]. 2018, n.28, pp.18-34.  Epub July 03, 2018. ISSN 2477-9075.  https://doi.org/10.25097/rep.n28.2018.02.

This paper analyzes the importance of forensic auditing, from the perspective of the curricula in accounting and auditing careers in Ecuadorian universities. The Latin American countries present frequent acts of corruption and impunity, which have generated discussion in society, and which detract from their limited budgets. In consequence, it follows that in bachelor’s and master’s degree, accounting and auditing careers, do not include in their curricula the subject of forensic audit in order that their professional learning outcomes, respond to the problems of society. It is pertinent that accounting and auditing careers respond through the participation of their future professionals, in the face of financial frauds, which threatens the welfare of the population.

Keywords : Forensic Audit; fraud; curriculum; accounting and auditing; Institutions of Higher Education (IES); corruption.

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