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Abstract
En términos de las ciencias económicas y empresariales, la auditoria forense es una ciencia que permite reunir y presentar información financiera, contable, legal, administrativa e impositiva, en una forma que debe ser aceptada por una corte de jurisprudencia contra los perpetradores de un crimen económico, por lo tanto, existe la necesidad de preparar profesionales con visión integral, que faciliten evidenciar especialmente, delitos como: la corrupción administrativa, el fraude contable, el delito en los seguros, el lavado de dinero y el terrorismo, entre otros.
En esta publicación se realiza un análisis a partir de una revisión bibliográfico del posible estado de las investigaciones en el área de las auditorias forenses. Para alcanzar este objetivo se desarrolló una búsqueda en el directorio Scopus; y, con las herramientas biométricas que este potente directorio se presentan los resultados.
Se destacó el creciente interés en el estudio y perfeccionamientos de las auditorias forenses a nivel mundial. Por otra parte, las investigaciones indican que una cultura corporativa que se centra en la línea de fondo junto con controles internos débiles o inexistentes, propician condiciones que generan fraudes contables y financieros.
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