Resumo

HERNANDEZ AROS, Ludivia; GALLEGO COSSIO, Laura; ORDONEZ PARRA, Janice Licenia  e  ALVAREZ PRADA, Guisell Tatiana. Forensic audit proposal for solidarity economy organizations. Revista Economía y Política [online]. 2021, n.33, pp.118-138.  Epub 15-2021. ISSN 2477-9075.  https://doi.org/https://doi.org/10.25097/rep.n33.2021.07.

The cooperatives are part of the solidarity economy entities, in these, the users become capital contributors and administrators of the company; its creation is given from the contribution of the members, who oversee watching and controlling its resources. Therefore, the manuscript aims to analyze the procedure applicable in the cooperative sector in a forensic audit assignment that supports the validity of the evidence in a criminal proceeding. The methodological approach is qualitative through a case study, which allows to detail the procedure in the realization of the forensic audit assignment, the development of the risk matrix of the procedure and the efficient internal control to prevent crimes, which allows to see the forensic audit as an alternative of prevention and early detection of risk situations.

Palavras-chave : Forensic audit; cooperatives; financial crime; procedure; evidence.

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