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Submitted July 8, 2021
Published 2021-07-07

Artículos

Vol. 8 No. 2 (2021): Revista Colón Ciencias, Tecnología y Negocios

Evidence and proofs as a scientific validity basis in forensic audits

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Citación:
DOI: ND

Published: 2021-07-07

How to Cite

Arnold, D. (2021). Evidence and proofs as a scientific validity basis in forensic audits. Revista Colón Ciencias, Tecnología Y Negocios, 8(2), 121–137. Retrieved from https://revistas.up.ac.pa/index.php/revista_colon_ctn/article/view/2243
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Abstract

In the framework of forensic audits, evidence and proofs play a predominant role in the court of justice since these are presented as sources of information or suitable and truthful material by the forensic auditors to support the investigated case.  These arise from testimonies, documents and background or expert techniques that enlighten about events that occurred and are related to the case. They must be reliable and valid. For example, evidence provides information, while proofs are intended to confirm or disprove a hypothesis or an assertion of a criminal act.  The objective of this work is to demonstrate the usefulness of evidence and proofs as probative elements in a trial and that they are successful in court if they are presented in strict legality and authenticity, after the application of forensic audit techniques.   For this purpose, a literature review of publications was performed from different sources that deal with this subject in an articulated way and detail the aspects related to the procedures, types, and relevance of these mechanisms in forensic auditing.  The main result is a detailed compendium of the methods and techniques that define the evidence and proofs used in forensic auditing in accordance with accounting and judicial standards, as they can be admitted as evidentiary material in the courts of justice. It is important to note that the success of forensic audits in a court of law is based on the expertise of the forensic auditor in presenting sufficient evidence to serve as evidentiary material and clearly convincing of the punishable act detected to show the veracity.

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