BACKGROUND: South Africa has one of the highest incidences of rape globally. Understanding the epidemiological pattern of rape is needed to inform the design of effective intervention programmes for rape prevention and management of alleged rape cases. AIMS: To investigate important epidemiological patterns associated with rape in Kimberly, Northern Cape Province, South Africa. SETTING: The Robert Mangaliso Sobukwe Hospital (RMSH) forensic unit. METHODS: A descriptive, retrospective cross-sectional clinical audit of rape cases. RESULTS: The majority (93.3%) of the alleged rape victims were women, with a mean age (SD) of 21.6 years (11.3); the male population made up 6.7% of the cases, with a mean age (SD) of 10.5 years (6.9). The highest incidence of alleged rape in the male population was seen in the age group ≤ 16 years (81.8%) and for women 17-30 years (50.3%). Most of the incidents occurred at the perpetrators' homes (42.7%); on the days Fridays (14.6%), Saturdays (29.9%) and Sundays (23.2%); at night up to midnight 20:00-23:59 (32.9%) (p = 0.01) and involved threats of violence (55.5%). The majority (56.0%) of the perpetrators were known to the victims. CONCLUSION: Important information about the victims and circumstances in which rape occurs as reported herein can be used to inform the design of effective intervention programmes for sexual crime prevention and management in Kimberly, South Africa. CONTRIBUTION: This study helped to advance knowledge and understanding of the epidemiological pattern associated with rape in Kimberley, Northern Cape Province of South Africa.

BACKGROUND: Rape has a high prevalence in South Africa. The collection of credible and valid forensic evidence is a key legal factor that impacts case trial outcomes. Victim behaviour around the time of the rape can impact the collection and the integrity of forensic evidence, and can have a direct effect on case progression and conviction. Despite the importance of victim behaviour, few studies have been done on the role of victims in preserving forensic evidence. This article discusses how common personal hygiene practices undertaken by rape victims after being raped can impact the quality and validity of forensic evidence. This investigation was done with the aim of elucidating the role of victims in preserving forensic evidence post rape METHODS: This was a descriptive, retrospective clinical audit of all rape victims managed at Robert Mangaliso Sobukwe Hospital forensic unit in South Africa from 01 January 2020 to 31 March 2022 RESULTS: A total of 192 rape cases over the study period were included in this review. The median age of rape victims was 20 years (minimum 2 years; maximum 76 years). The majority (n = 178; 92.7%) of the victims were female. About 44.8% (n = 86) of the victims reported that they had urinated post-rape and prior to forensic examination, 20.8% (n = 40) had changed their clothing, 8.3% (n = 16) had showered, 6.8% (n = 13) had bathed, 4.2% (n = 8) had douched, and only 1.0% (n = 2) had defecated. Only 44 (22.9%) of the victims reported to have ingested alcohol or spiked drinks before the rape CONCLUSION: These findings suggest that some rape victims engaged in personal hygiene practices that could militate against forensic evidence preservation. This finding, therefore, indicates the need for public awareness about ways to preserve evidence to the greatest extent possible after an incident of rape CONTRIBUTION: We provide simple guidelines for victims on the preservation of forensic evidence following rape and before detailed forensic medical examination and evidence collection

ABSTRACT The present work is oriented to the analysis of the financial audit and forensic audit as an internal control tool in the public sectors. The importance of the investigation work helps to strengthen forensic science in its support for justice through the use of auxiliary sciences that evidence the commission of crimes, allows a detailed review to be made as to whether the forensic audit really is part of Forensic science belongs strictly to the so-called scientific knowledge. The forensic audit is undoubtedly an issue of relevance and relevance, directly linked to the fight against corruption and the work that must be carried out. The investigation and data collection techniques are the survey and documentary analysis with their respective questionnaire instruments and documentary analysis, which allow obtaining the results on the importance of applying forensic audit procedures and techniques in the public sectors of Ecuador. The risk of fraud can be reduced through a combination of prevention and deterrence measures, in addition to audit procedures and techniques.

RESUMEN El presente trabajo está orientado al análisis de la de la auditoría financiera y auditoría forense como herramienta de control interno en los sectores públicos. La importancia del trabajo de investigación ayuda a fortalecer a la ciencia forense en su apoyo a la justicia mediante el uso de ciencias auxiliares que evidencian la comisión de delitos, permite efectuar una revisión detallada en el sentido de si realmente la auditoria forense, como parte de la ciencia forense, pertenece en un sentido estricto al denominado conocimiento científico. La auditoría forense es sin duda un tema de actualidad e importancia, vinculado directamente con la lucha contra la corrupción y con la labor que deben desarrollar. Las técnicas de investigación y de recolección de datos son la encuesta y análisis documental con sus respectivos instrumentos cuestionario y análisis documental, las que permiten obtener los resultados sobre la importancia de aplicar procedimientos y técnicas de auditoria forense en los sectores públicos del Ecuador. El riesgo de fraude puede ser reducido a través de una combinación de medidas de prevención y disuasión, además de los procedimientos y técnicas de auditoría.

ABSTRACT Aim: To propose and validate a theoretical model for electronic supervision, to be used in the process of supervision by the General Administration of the Federal Fiscal Audit from the Tax Administration Service, in Mexico, in order to predict, prevent, detect, correct, and check the lack of compliance of taxpayer fiscal obligations, using forensic audit tools and techniques. The model proposed (made by the authors under the name of KAF), is made of four elements: instruments, phases, approaches, and effects. Their interaction and functionality are explained through opinions. The phases proposed are in keeping with the audit process; the special instruments can be applied without the occurrence of fiscal crime or the presence in court. Methods: Quantitative research and descriptive scope with a non-experimental design. A number of surveys were applied to collect data; the validation of the model was based on expert opinion, and the concordance coefficient. Results: the concordance coefficient from the judges was .96 (sig < 0.05), which indicated the level in which the items in the questionnaire related to the coherence of the responses given by the experts when analyzing the information obtained. Conclusions: The main contribution of this study was the proposal of an electronic supervision model made of four elements: instruments, phases, approaches, and effects, to be integrated in the supervision process of the General Administration of the Federal Fiscal Audit applied to individual administrations of fiscal audit, which was validated through expert opinion. The KAF model for electronic supervision can be used in the public and private sectors; it promotes an increase of taxpayer risk perception derived from lack of compliance of fiscal obligations.

RESUMEN Objetivo: proponer y validar un modelo teórico de fiscalización electrónica para ser integrado al proceso de fiscalización de la Administración General de Auditoría Fiscal Federal del Servicio de Administración Tributaria en México, a fin de predecir, prevenir, detectar, corregir y comprobar el incumplimiento de obligaciones fiscales de los contribuyentes, usando herramientas y técnicas forenses de auditoría. El modelo propuesto (creación de los autores, quienes lo nombraron KAF) se compone de cuatro elementos: instrumentos, fases, enfoques y efectos; su interacción y funcionalidad se explica a través de criterios; las fases propuestas se alinean a las del proceso de auditoría y los instrumentos especializados pueden aplicarse sin mediar un delito fiscal o llegar a tribunales. Métodos: investigación de enfoque cuantitativo y alcance descriptivo con diseño no experimental. Se emplearon encuestas para la recopilación de datos, la validación del modelo fue con criterio de expertos y haciendo uso del coeficiente de concordancia. Resultados: se obtuvo el coeficiente de concordancia entre jueces ,96 (sig < 0,05), lo que indica el grado en que los elementos del cuestionario se relacionan con la coherencia en las respuestas otorgadas por los expertos al analizar la información obtenida. Conclusiones: La principal aportación del presente estudio fue proponer un modelo de fiscalización electrónica con cuatro elementos: instrumentos, fases, enfoques y efectos para integrarse en el proceso de fiscalización de la Administración General de Auditoría Fiscal Federal aplicado en las administraciones desconcentradas de auditoría fiscal; mismo que fue validado por criterios de expertos. El modelo KAF de fiscalización electrónica puede ser utilizado tanto en el sector público como en el privado y propicia el incremento de la percepción del riesgo en los contribuyentes por incumplimiento en las obligaciones fiscales.

ABSTRACT Objective: To systematize the experience of curricular design and competencies management for the creation of postgraduate and specialization programs in Public Health, Health Management, Clinical Audit and Forensic Sciences in Stomatology. Material and Methods : A historical review and documentary analysis of the period 2011-2021 of the continuing education courses, diplomas and second professional specialties developed by the Academic Department of Social Dentistry in the fields of Public Health, Health Management, Clinical Audit and Forensic Sciences in the Postgraduate and Specialization Unit of the Faculty of Stomatology of the Universidad Peruana Cayetano Heredia. Results : A “Model of Fields of Knowledge for Curriculum Design and Competency Management for Postgraduate and Specialization Programs in Public Health, Health Management, Clinical Audit and Forensic Sciences in Dentistry” was designed that brings together a set of competencies, specific axes (essential) and general axes (complementary). Conclusions : Through a Competency-Based Learning approach and following the guidelines of Education in Dentistry, fields of knowledge were structured that allowed the creation of second professional specialties in Dental Public Health, Dental Practice Management, Dental Audit and Forensic Dentistry at the Faculty of Stomatology of the Universidad Peruana Cayetano Heredia.

RESUMEN Objetivo: Sistematizar la experiencia de diseño curricular y gestión de competencias para la creación de programas de posgrado y especialización en Salud Pública, Gestión Sanitaria, Auditoría Clínica y Ciencias Forenses en Estomatología. Material y métodos : Se realizó una revisión histórica y análisis documental del periodo 2011-2021 de los cursos de educación continua, diplomados y segundas especialidades profesionales desarrollados por el Departamento Académico de Odontología Social en los campos de Salud Pública, Gestión Sanitaria, Auditoría Clínica y Ciencias Forenses en la Unidad de Posgrado y Especialización de la Facultad de Estomatología de la Universidad Peruana Cayetano Heredia. Resultados : Se diseñó un “Modelo de Campos del Conocimiento para el Diseño Curricular y Gestión de Competencias para Programas de Posgrado y Especialización en Salud Pública, Gestión Sanitaria, Auditoría Clínica y Ciencias Forenses en Estomatología” que reúne un conjunto de competencias, ejes específicos (esenciales) y ejes generales (complementarios). Conclusión : A través de un enfoque de Aprendizaje Basado en Competencias y siguiendo las orientaciones de la Educación en Odontología, se estructuraron campos del conocimiento que permitieron la creación de las segundas especialidades profesionales en Salud Pública Estomatológica, Administración y Gestión en Estomatología, Auditoría Odontológica y Odontología Forense en la Facultad de Estomatología de la Universidad Peruana Cayetano Heredia.

ABSTRACT This article summarizes the conceptual framework of accounting and forensic auditing. It addresses its historical background, evolution, characteristics, importance, objectives, fields of use, as well as the techniques and specific tasks for its application to different users, establishing in each case the differences between both concepts. Finally, the interrelations between accounting and forensic auditing are determined according to the different types of fraud that exist.

RESUMEN Este artículo resume el marco conceptual de la contabilidad y la auditoría forense. Se abordan sus antecedentes históricos, evolución, características, importancia, objetivos, campos de uso, así como las técnicas y las tareas específicas para su aplicación a diferentes usuarios, estableciendo en cada caso las diferencias entre ambos conceptos. Por último, se determinan las interrelaciones de la contabilidad con la auditoría forense en función de los diferentes tipos de fraudes existentes.

Abstract The cooperatives are part of the solidarity economy entities, in these, the users become capital contributors and administrators of the company; its creation is given from the contribution of the members, who oversee watching and controlling its resources. Therefore, the manuscript aims to analyze the procedure applicable in the cooperative sector in a forensic audit assignment that supports the validity of the evidence in a criminal proceeding. The methodological approach is qualitative through a case study, which allows to detail the procedure in the realization of the forensic audit assignment, the development of the risk matrix of the procedure and the efficient internal control to prevent crimes, which allows to see the forensic audit as an alternative of prevention and early detection of risk situations.

Resumen Las cooperativas son parte de las entidades de economía solidaria, en estas, los usuarios se convierten en aportantes de capital y administradores de la empresa; su creación se da a partir del aporte de los socios, quienes se encargan de vigilar y controlar sus recursos. Por tanto, el artículo tiene como finalidad analizar el procedimiento aplicable en el sector cooperativo en un encargo de auditoría forense que soporte la validez de la prueba en un proceso penal. El enfoque metodológico es cualitativo a través de un estudio de caso, lo cual permite detallar el procedimiento en la realización del encargo de una auditoría forense, el desarrollo de la matriz de riesgos del procedimiento y el control interno eficiente para prevenir delitos, lo cual permite ver a la auditoría forense como una alternativa de prevención y detección temprana de situaciones de riesgo.

Abstract The aim of this article is to compare the application of forensic informatics in government audits, a tool for determining indications of criminal responsibility related to computer crimes, in Ecuador, Mexico and Peru. We emphasise the Ecuadorian case by identifying the applicable forensic analysis techniques in the field of information and communication technologies. We analyse computer crimes typified in the COIP on the basis of the MGAG and the NEAG to finally explain how forensic informatics contributes to the audit processes carried out by the CGE. This article uses the comparative method through the use of normative, legal and scientific documentation to identify the similarities, differences and equivalences of the three cases here presented.

Resumen El objetivo de este artículo es comparar la aplicación de la informática forense en auditorías gubernamentales, herramienta para la determinación de indicios de responsabilidad penal relacionados con delitos informáticos, en Ecuador, México y Perú. Enfatizamos el caso ecuatoriano al identificar las técnicas aplicables de análisis forense en materia de tecnologías de la información y comunicación. Analizamos los delitos informáticos tipificados en el Código Orgánico Integral Penal (COIP) sobre la base del Manual General de Auditoría Gubernamental (MGAG) y en las Normas Ecuatorianas de Auditoría Gubernamental (NEAG) para luego, por último, explicar cómo la informática forense contribuye en los procesos de auditoría efectuados por la Contraloría General del Estado (CGE). Este artículo acude al método comparativo mediante el uso de documentación normativa, legal y científica para identificar las similitudes, diferencias y equivalencias de los tres casos presentados.

BACKGROUND. Anaesthesia-related mortality is an important, potentially avoidable cause of perioperative mortality. A procedure-related death notification (PRDN) instrument is completed by relevant medical practitioners after a procedure-related death and is used to audit practice and identify areas of care that require improvement. It is also used in medicolegal investigations when establishing cause of death, and in the case of litigation. The current South African (SA) PRDN instrument, designated the GW7/24 form, contains both surgical and anaesthetic sections and is considered to be outdated, inadequate and in need of revision.OBJECTIVES. To develop and validate a revised anaesthetic section of the SA PRDN instrument that can be used for procedure-related deaths in future and be used to update the GW7/24 form for epidemiological, forensic or academic use.METHODS. Lynn's two-stage model was utilised. After an extensive literature review, a provisional PRDN instrument was developed. This provisional instrument was debated and reviewed at a peer group discussion in which 6 local experts took part. These experts were anaesthetic and forensic pathology specialists who specifically have expert knowledge on procedure-related deaths. A revised PRDN instrument was developed, which was then rated by 8 national experts using a Likert scale. The content validity index (CVI) for each item and for the instrument as a whole was then established. Items with a CVI <0.88 were removed to formulate the final PRDN instrument.RESULTS. The provisional PRDN instrument consisted of 14 domains and 66 items. The revised PRDN instrument consisted of 13 domains and 65 items, of which 3 items with a CVI <0.88 were removed. The final PRDN instrument, after minor revisions based on suggestions from the 8 national experts, consisted of 18 domains and 79 items. Every item on the form was declared relevant and important by the national experts, with the final instrument scoring an overall CVI of 1.CONCLUSIONS. A comprehensive, updated and validated anaesthetic section of the SA PRDN instrument was developed. This could be used as a government and anaesthesiology society-endorsed template when updating the current GW7/24 form.

Resumen A pesar del importante impacto del fraude, las investigaciones en auditoría forense se desarrollan de manera fragmentada y dispersa. Por la naturaleza del tema, resulta confuso su estudio. En este sentido, el objetivo es caracterizar el abordaje empírico en auditoría forense que los investigadores han utilizado para estudiar el fraude. La metodología fue la revisión bibliográfica de alcance descriptivo-exploratorio, utilizando la base de datos de SCOPUS. Se determinan los descriptores de búsqueda, organizan y analizan los resultados a la luz de sus características metodológicas; en un proceso de revisión descriptiva, el trabajo se apoya en la lectura crítica para la revisión, ordenación, rotulación, integración y priorización; utilizando perchas y tablas de análisis y síntesis. Los resultados muestran que el estudio del fraude se aborda desde los individuos, documentos, imperfecciones del informe, TIC, educación, innovación en procedimiento, experimentos y simulaciones, sesgos interpretativos del lenguaje y perjuicios del delito. Se concluye que, se adolece de investigaciones tendientes a identificar las razones por las cuales los sujetos deciden no cometer fraudes y se detectó el resarcimiento como un enfoque teórico alternativo.

Abstract Despite the significant impact of fraud, forensic audit investigations are conducted in a fragmented and disperse manner. Due to the nature of the subject, its study is confusing. In this sense, the objective is to characterize the empirical approach in forensic audit that investigators have used to study fraud. The methodology was the literatura review of descriptive-exploratory scope, using the SCOPUS database. Search descriptors are determined, organize and analyze the results in light of their methodological characteristics; In a descriptive review process, the work relies on critical reading for review, management, labeling, integration and prioritization; using perches and analysis and synthesis tables. The results show that the study of fraud is approached from individuals, documents, imperfections of the report, ICT, education, innovation in procedure, experiments and simulations, interpretative biases of language and crime detriment. It is concluded that, there is a lack of research aimed at identifying the reasons why the subjects decide not to commit fraud and indemnification was detected as an alternative theoretical approach.

Resumo Apesar do importante impacto da fraude, as investigações em auditoria forense são desenvolvidas de maneira fragmentada e dispersa. Pela natureza do tema, resulta confuso o seu estudo. Neste sentido, o objetivo é caracterizar a abordagem empírica em auditoria forense que os pesquisadores têm utilizado para estudar a fraude. A metodologia foi a revisão bibliográfica de alcance descritivo-exploratório, utilizando a base de dados de SCOPUS. Determinam-se os descritores de busca, organizam e anualizam os resultados à luz das suas características metodológicas; num processo de revisão descritiva, o trabalho se baseia na leitura crítica para a revisão, ordenação, rotulação, integração e priorização; utilizando tabelas de análises e sínteses. Os resultados mostram que o estudo da fraude é abordado desde os indivíduos, documentos, imperfeições do informe, TIC, educação, inovação em procedimento, experimentos e simulações, distorções interpretativas do linguaje e prejuízos do delito. Conclui-se que, se sofre de investigações tendentes a identificar as razões pelas quais os sujeitos decidem não cometer fraudes e foi detectado o ressarcimento como um enfoque teórico alternativo.

The discipline of digital forensics requires a combination of skills, qualifications and knowledge in the area of forensic investigation, legal aspects and information technology. The uniqueness of digital evidence makes the adoption of traditional legal approaches problematic. Information technology terminology is currently used interchangeably without any regard to being unambiguous and consistent in relation to legal texts. Many of the information technology terms or concepts have not yet achieved legal recognition. The recognition and standardisation of terminology within a legal context are of the utmost importance to ensure that miscommunication does not occur. To provide clarity or guidance on some of the terms and concepts applicable to digital forensics and for the search and seizure of digital evidence, some of the concepts and terms are reviewed and discussed, using the Criminal Procedure Act 51 of 1977 as a point of departure. Digital evidence is often collected incorrectly and analysed ineffectively or simply overlooked due to the complexities that digital evidence poses to forensic investigators. As with any forensic science, specific regulations, guidelines, principles or procedures should be followed to meet the objectives of investigations and to ensure the accuracy and acceptance of findings. These regulations, guidelines, principles or procedures are discussed within the context of digital forensics: what processes should be followed and how these processes ensure the acceptability of digital evidence. These processes include international principles and standards such as those of the Association of Chiefs of Police Officers and the International Organisation of Standardisation. A summary is also provided of the most influential or best-recognised international (IOS) standards on digital forensics. It is concluded that the originality, reliability, integrity and admissibility of digital evidence should be maintained as follows: • Data should not be changed or altered. • Original evidence should not be directly examined. • Forensically sound duplicates should be created. • Digital forensic analyses should be performed by competent persons. • Digital forensic analyses should adhere to relevant local legal requirements. • Audit trails should exist consisting of all required documents and actions. • The chain of custody should be protected. • Processes and procedures should be proper, while recognised and accepted by the industry. If the ACPO (1997) principles and ISO/IEC 27043 and 27037 Standards are followed as a forensic framework, then digital forensic investigators should follow these standards as a legal framework.

RESUMEN El presente trabajo analiza la importancia de la auditoría forense, desde la óptica de los currículos en las carreras de contabilidad y auditoría en las universidades ecuatorianas. Los países latinoamericanos presentan frecuentes actos de corrupción e impunidad, que han generado indignación en la sociedad, y que restan recursos destinados a satisfacer necesidades de la colectividad. Por lo antes mencionado, se desprende que, en las carreras de grado y programas de posgrado en contabilidad y auditoría, no incluyen en sus currículos la asignatura auditoría forense con la finalidad de que sus resultados de aprendizaje profesionales respondan a los problemas de la sociedad. Es pertinente que las carreras de contabilidad y auditoría con la participación de sus futuros profesionales den respuesta, ante los hechos de fraude financiero, que atenta contra el bienestar de la población.

ABSTRACT This paper analyzes the importance of forensic auditing, from the perspective of the curricula in accounting and auditing careers in Ecuadorian universities. The Latin American countries present frequent acts of corruption and impunity, which have generated discussion in society, and which detract from their limited budgets. In consequence, it follows that in bachelor’s and master’s degree, accounting and auditing careers, do not include in their curricula the subject of forensic audit in order that their professional learning outcomes, respond to the problems of society. It is pertinent that accounting and auditing careers respond through the participation of their future professionals, in the face of financial frauds, which threatens the welfare of the population.

A model for forensic audit that complements the current inspection procedure for tax purposes operations of the General Administration of the Federal Fiscal Audit in Mexico, used to predict, prevent, detect, correct and check failure to meet tax liabilities by taxpayers, was designed. This paper presents a model based on pre-set stages for audit processes, using data mining. The purpose of the model is to increase efficacy of tax audit procedures and processes. It is also intended to back up the resulting evidence, through special procedures, to be used as unquestionable argument before a judge. This paper helps meet the challenges posed by the country´s growing informal economy.

Se diseñó un modelo de auditoría forense que complementa la actual operación fiscalizadora de la Administración General de Auditoría Fiscal Federal de México, para predecir, prevenir, detectar, corregir y comprobar el incumplimiento de obligaciones fiscales por parte de algunos contribuyentes. El trabajo expone un modelo sobre la base de las fases establecidas para un proceso de auditoría, y emplea para ello la minería de datos. El modelo pretende incrementar la eficacia de los procedimientos y el proceso de la auditoría fiscal, y además, lograr que la evidencia resultante esté respaldada por procedimientos especializados para que pueda ser prueba irrefutable ante un juez. Este trabajo contribuye a enfrentar el reto que representa para el país, el tamaño alcanzado por la economía informal.

OBJECTIVES: No research data exists on forensic psychiatric service provision in the Eastern Cape, Republic of South Africa. The objective of this research was to assess current forensic psychiatric service provision and utilisation rates at Fort England Hospital. This is important in improving and strengthening the service. A related objective was to develop a model for a provincial prison mental health service. METHODOLOGY: This study is a situational analysis of an existing forensic psychiatric service in the Eastern Cape. The design of the study was cross sectional. An audit questionnaire was utilised to collate quantitative data, which was submitted to Fort England Hospital, Grahamstown. A proposed prison mental health service was developed utilising prevalence rates of mental illness among prisoners to calculate bed and staff requirements for an ambulatory and in-patient service. RESULTS: During the study period a total of 403 remand detainees were admitted to the forensic psychiatry division of Fort England Hospital. The average length of stay was 494 days and the bed utilisation rate was determined at 203.54%. We estimate that to provide a provincial prison mental health service to treat psychotic illnesses and major depression the province requires a 52 bedded facility and a total staff complement of approximately 31. CONCLUSIONS: Forensic psychiatric services include the assessment, management and treatment of mentally disordered persons in conflict with the law and prisoners requiring psychiatric assessments. The Eastern Cape Province does not have plans or policies to assess and manage mentally ill offenders, resulting in an increased load on available services. We recommend that an inter-departmental task team, which includes Health, Justice and Constitutional Development and Correctional Services, should be established in the province, to develop a strategy to assist in the development of an effective and efficient forensic psychiatric service. This should be driven by the provincial Department of Health.

El presente artículo muestra la incidencia que tiene el uso del tablero de control como herramienta especializada en el desarrollo de una auditoría forense. Este estudio se soporta desde la teoría del aseguramiento y de forma adyacente, la teoría del control. La literatura muestra que para este tipo de investigación, la metodología que más se ajusta es el estudio de caso con unidades incrustadas -varias unidades de análisis dentro del caso- planteado por Robert K. Yin (2005), en el cual las unidades se definieron como análisis de las etapas de una auditoría forense y aplicación del tablero de control al caso de estudio. Ahora bien, el resultado del proyecto de investigación pone en evidencia que el tablero de control -como herramienta especializada de análisis de datos- genera indicios sobre distorsiones, tendencias o resultados de indicadores que se salen de los parámetros establecidos en las fases de planea-ción, ejecución y dictamen de una auditoría forense.

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 decisión phases of a forensic audit.

O presente artigo mostra incidência que o uso do painel de controle tem como ferramenta especializada no desenvolvimento de uma auditoria forense. Este estudo é suportado desde a teoria de asseguração e, de forma adjacente, a teoria de controlo. A literatura mostra que para este tipo de pesquisa, a metodologia que mais se ajusta é o estudo de caso com unidades incrustadas -várias unidades de análise dentro do caso- colocado por Robert K. Yin (2005), no que as unidades foram definidas como análise dos estágios de uma auditoria forense e aplicação de painel de controlo ao caso de estudo. Agora, o resultado do projeto de pesquisa põe em evidencia que o painel de controlo -como ferramenta especializada de análise de dados- cria indícios sobre distorções, tendências ou resultados de indicadores que estão fora dos parâmetros estabelecidos nos estágios de planejamento, execução e ditame de uma auditoria forense.