Abstract:

The profession of Public Accountant is one of the professions with more responsibilities on the part of those who exercise it, due to the magnitude of the effects that a bad practice of its exercise can cause in both public and private organizations.  Auditing is the branch of accounting that allows exercising control over the operations carried out by the company and can be a previous or subsequent control and that is where the forensic audit appears, to make the appropriate subsequent review of the acts carried out in the entities in order to prevent or detect possible fraud and corruption within these.  According to the above, this research was conducted in order to determine the perception that Public Accountants of the city of Cúcuta have about Forensic Auditing, a descriptive methodology was used where through the application of a survey to professionals affiliated to the Colombian Association of Public Accountants of the city of Cúcuta, it was possible to determine and analyze the perception they have on the subject, in addition to identifying which Higher Education Institutions teach this subject in their curricula.

Keywords: