Forensic Auditing: the forging of an idea from a praxilogical approach - Alvaro Fonseca Vivas - Bog

With this paper we intend to demonstrate the applicability of praxeology in forensic auditing. By praxeology we mean the science of decision making, so that forensic praxeology is a discipline of great importance for decision making in the field of economic crime sciences, of which forensic auditing, the object of study of this doctoral thesis, is a part. Previous research has left many problems to be solved and the information gathered is still insufficient. We know that there is no unified concept of forensic auditing, so a definition of forensic auditing will be proposed based on a transdisciplinary methodological approach. In this sense we will understand forensic auditing as a forensic praxeology whose object of study is economic crime, applying a transdisciplinary methodological approach, in order to support the decisions taken by a judge in the investigation of fraud and crimes committed by perpetrators of economic and financial crimes.to address the problems outlined, the work has been divided into three chapters, according to the established research protocol UNADE.