Academic Journal
REINFORCEMENT PROPOSAL FOR ANTI-FAUDE FORENSIC AUDITS IN THE GOVERNMENT SECTOR ; PROPUESTA DE REFORZAMIENTO PARA LAS AUDITORÍAS FORENSES ANTIFRAUDE EN EL SECTOR GUBERNAMENTAL
| Τίτλος: | REINFORCEMENT PROPOSAL FOR ANTI-FAUDE FORENSIC AUDITS IN THE GOVERNMENT SECTOR ; PROPUESTA DE REFORZAMIENTO PARA LAS AUDITORÍAS FORENSES ANTIFRAUDE EN EL SECTOR GUBERNAMENTAL |
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| Συγγραφείς: | Rogers Harper, Juan Iván, Valencia Alderete, María Félix |
| Πηγή: | CPA Panamá; Vol. 1 Núm. 1 (2023): CPA PANAMÁ; 28-37 ; 2953-3147 |
| Στοιχεία εκδότη: | Universidad de Panamá, Facultad de Administración de Empresas y Contabilidad |
| Έτος έκδοσης: | 2023 |
| Συλλογή: | Portal de Revistas de la Universidad de Panamá |
| Θεματικοί όροι: | Auditoría Forense Antifraude, detectar, prevenir, fraude, corrupción, lavado de dinero, flagelos, Anti-Fraud Forensic Auditing, detect, prevent, fraud, corruption, money laundering, flagellum |
| Περιγραφή: | The Forensic Auditing in the Republic of Panama has grown in both the public and private sectors. The General Comptroller of the Republic of Panama in 2015 created the National Department of Investigation and Forensic Auditing, who are in charge of detecting and preventing the possible occurrence of Fraud and Corruption that could come from public officials or management agents. However, due to how complex the State has become, the increase in its budget that is experienced every year and the lack of auditing staff, it is difficult to carry out the timely forensic auditing that citizens demand so much. Due to this problem, through this essay we recommend proposals so that independent Anti-Fraud Forensic Auditors can support government management. We divided the proposals into two steps: first, establish the form of payment for these professionals, which would consist of the Budget deduction of 0.01 to 1% for contractors who provides products, goods and services to the State. And the second step would be the system or mechanism for choosing the Anti-Fraud Forensic Auditors through a Consultative Council made up of personnel from the Comptroller General of the Republic of Panama and professional associations of Certified Public Accountants (CPA) at the national level. This in order to help carry out the forensic auditing necessary for the proper management of State assets and funds. ; La auditoría forense en Panamá, ha evolucionado tanto en el sector público como en el privado. Para el año 2015, la Contraloría General de la República de Panamá crea la Dirección Nacional de Investigación y Auditorías Forense, quienes son los encargados de detectar y prevenir la posible ocurrencia de fraude y corrupción que podrían provenir de los funcionarios públicos o los agentes de manejo. Sin embargo, por lo complejo que se ha tornado el Estado, el aumento de su presupuesto que se experimenta cada año y el poco personal de auditoría, se hace difícil la realización de las auditorías forenses oportunas que tanto demanda la ... |
| Τύπος εγγράφου: | article in journal/newspaper |
| Περιγραφή αρχείου: | application/pdf |
| Γλώσσα: | Spanish; Castilian |
| Relation: | https://revistas.up.ac.pa/index.php/cpa_panama/article/view/3562/3068; https://revistas.up.ac.pa/index.php/cpa_panama/article/view/3562 |
| Διαθεσιμότητα: | https://revistas.up.ac.pa/index.php/cpa_panama/article/view/3562 |
| Rights: | https://creativecommons.org/licenses/by-nc-sa/4.0 |
| Αριθμός Καταχώρησης: | edsbas.B088C529 |
| Βάση Δεδομένων: | BASE |
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