标题：Panorama de los currículos de programas de contaduría pública en Colombia frente a contenidos de auditoría forense y prevención de delitos financieros
摘要：Recent cases of economic and financial crimes, financial fraud, corruption, and corporate malpractice in the local and international corporate environment have created the need to have professionals trained to face the challenges related to their investigation and analysis, activities carried out by forensic auditing. This article highlights several key aspects to understand why is important to specifically include forensic auditing as a subject in curricula during the studies of public accountants. Likewise, it aims to describe the thematic contents to be covered by said subject, as well as its concepts, criminal investigation techniques, methodologies, stages, evidence for forensic auditing, financial and asset analysis, forensic analysis report, etc. On the other hand, we show the national outlook on forensic auditing and financial crime in accredited public accounting university programs. Lastly, we present our reflections on the need to have public accounting university programs contemplate the topics related to forensic auditing with enough dedication and focus.
关键词：forensic auditing subject;financial crime;fraud;money laundering;programs;curricula;Asignatura de auditoría forense;delitos financieros;fraude;lavado de activos, programas, currículos;Matéria de auditoria forense;crimes financeiros;fraude;lavagem de ativos, programas, currículos
