<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2477-9075</journal-id>
<journal-title><![CDATA[Revista Economía y Política]]></journal-title>
<abbrev-journal-title><![CDATA[Revista Economía y Política]]></abbrev-journal-title>
<issn>2477-9075</issn>
<publisher>
<publisher-name><![CDATA[Universidad de Cuenca]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2477-90752021000200118</article-id>
<article-id pub-id-type="doi">https://doi.org/10.25097/rep.n33.2021.07</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Propuesta de auditoría forense para organizaciones de la economía solidaria]]></article-title>
<article-title xml:lang="en"><![CDATA[Forensic audit proposal for solidarity economy organizations]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Hernandez Aros]]></surname>
<given-names><![CDATA[Ludivia]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Gallego Cossio]]></surname>
<given-names><![CDATA[Laura]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ordóñez Parra]]></surname>
<given-names><![CDATA[Janice Licenia]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Alvarez Prada]]></surname>
<given-names><![CDATA[Guisell Tatiana]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Cooperativa de Colombia, Grupo de investigación PLANAUDI, Programa de Contaduría Pública,]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Cooperativa de Colombia, Grupo de investigación PLANAUDI, Programa de Contaduría Pública,]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Católica de Cuenca  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af4">
<institution><![CDATA[,Universidad Cooperativa de Colombia,  Programa de Contaduría Pública]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2021</year>
</pub-date>
<numero>33</numero>
<fpage>118</fpage>
<lpage>138</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.senescyt.gob.ec/scielo.php?script=sci_arttext&amp;pid=S2477-90752021000200118&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.senescyt.gob.ec/scielo.php?script=sci_abstract&amp;pid=S2477-90752021000200118&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.senescyt.gob.ec/scielo.php?script=sci_pdf&amp;pid=S2477-90752021000200118&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Las cooperativas son parte de las entidades de economía solidaria, en estas, los usuarios se convierten en aportantes de capital y administradores de la empresa; su creación se da a partir del aporte de los socios, quienes se encargan de vigilar y controlar sus recursos. Por tanto, el artículo tiene como finalidad analizar el procedimiento aplicable en el sector cooperativo en un encargo de auditoría forense que soporte la validez de la prueba en un proceso penal. El enfoque metodológico es cualitativo a través de un estudio de caso, lo cual permite detallar el procedimiento en la realización del encargo de una auditoría forense, el desarrollo de la matriz de riesgos del procedimiento y el control interno eficiente para prevenir delitos, lo cual permite ver a la auditoría forense como una alternativa de prevención y detección temprana de situaciones de riesgo.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract 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.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Auditoría forense]]></kwd>
<kwd lng="es"><![CDATA[cooperativas]]></kwd>
<kwd lng="es"><![CDATA[delitos]]></kwd>
<kwd lng="es"><![CDATA[procedimiento]]></kwd>
<kwd lng="es"><![CDATA[pruebas]]></kwd>
<kwd lng="en"><![CDATA[Forensic audit]]></kwd>
<kwd lng="en"><![CDATA[cooperatives]]></kwd>
<kwd lng="en"><![CDATA[financial crime]]></kwd>
<kwd lng="en"><![CDATA[procedure]]></kwd>
<kwd lng="en"><![CDATA[evidence]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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