摘要：This article shows the incidence of the use of the control board as a specialized tool in the development of a forensic audit. This study is based on the theory of reinsurance and, concurrently, the theory of control. Literature shows that for this type of research the best methodological fit is the case study with embedded units –several analysis units within the case– as proposed by Robert K. Yin (2005), where units were defined as the analysis of the stages of a forensic audit and the application of the control board on the case study. Now, the result of the research project shows that the control board, as a specialized data analysis tool, produces evidences of distortions, trends, or results from indicators going off the parameters established in the planning, execution, and decision phases of a forensic audit.
关键词：Control boards;specialized tool;forensic audit;control theory;reinsurance and risk theory;tableros de control;herramienta especializada;auditoría forense;teoría del control: teoría del aseguramiento y riesgos;painéis de controlo;ferramenta especializada;auditoria forense;teoria de controlo: teoria de asseguração e risco
