Qualitative Analysis Of The Legal-Procedural Processes From An Accounting Perspective

Abstract

Corruption is a social phenomenon that affects today's society in a harmful way, since this crime leads to undue theft of money and public assets that hinder the economic and business development of any country. Forensic Auditing emerges as a specialty of auditing whose purpose is to detect illicit acts of a financial, corporate and/or accounting nature, such as fraud, misappropriation of financial statements, evasion, money laundering, among others, which can be heard every day in the news. The present research contains a general systematic analysis of all the qualitative accounting aspects involved in the legal-procedural processes, for this firstly a historical analysis of the research on the subject was proposed, in addition to identifying quantitative statistical aspects of the behavior of the area in recent years, by means of this it was possible to demonstrate that the forensic accounting science in the modes of operation of public accountants, demands a number of qualities and ideologies almost innate and different in each professional, which are directly related to the behaviors or trends of the area or regional zone where the professionals exercise their financial functions.