La Auditoria Forense y su papel en la detección del fraude contable en Panamá

Abstract

This study aimed to examine how forensic auditing has contributed to the detection of accounting fraud in the Panamanian public sector. To achieve this, a methodology based on informative document review was used, which included the analysis of academic works, legal regulations, scientific articles, and official documents. Through this inquiry, key elements were identified, such as the existence of legal frameworks that allow its implementation (for example, Law 6 of 2005), the creation of the Forensic Audit Directorate (DIAF), and the conceptual support of theories and internal control systems. The findings revealed that, although there are laws and structures in Panama that allow for this auditing, its use is not frequent in practice and is not conducted preventively. Among the main reasons are the shortage of specialized personnel, budgetary limitations, lack of inter-institutional coordination, and some resistance to technical control mechanisms. The analysis showed that, in many cases, forensic auditing is initiated only after fraud occurs, which significantly reduces its effectiveness. In conclusion, it was determined that this tool represents a valuable resource to strengthen transparency, promote justice, and regain public trust. However, to maximize its impact, it is necessary to apply it systematically, with political support, specialized training, and a structural change in the institutional culture of the public sector.

Keywords

Auditoría forense

Corrupción administrativa

Control interno

Fraude contable

Forensic audit

Administrative corruption

Internal control

Accounting fraud

References

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