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La Auditoría Forense en el espacio social de la ciencia y la tecnología

Abstract:

The relationship between Science and Technology Society (CTS) was analyzed by taking into account the type of Sciences: formal or factual and the characteristics of how scientific knowledge is established and managed in each one of them. Based on the CTS interrelationship, the case of Forensic Audit was analyzed. The analysis of the philosophical foundations allowed to consider the epistemology of complexity as essential to be able to understand the specific case of the Accounting Sciences and in particular in Forensic Audit, the complex relation and the multilateralism presented in this same one. The Forensic Audit was conceptualized as a factual and formal science. Factual about the researching of the financial aspect and formal about analysis of the logical architecture in the mind of fraud creator, values concepts, knowledge and crime financial link. From the conception of the fraud triangle, it was concluded that the interrelationship of this discipline with society is characterized by: rationalization of fraudulent conduct by criminals: the nature of collusion in fraud; and by the attempts of regulation to promote the complaint of irregularities.-