EFFECTS OF FORENSIC AUDITING IN THE INVESTIGATION OF MONEY LAUNDERING IN PERU

German Alexis Pineda Villavicencio

Universidad Norbert Wiener, Lima, Perú, Email: gpinedav.29@gmail.com

https://orcid.org/0000-0001-9220-3187

Paola Corina Julca Garcia

Universidad Norbert Wiener, Lima, Perú, Email: paojulcag@gmail.com

https://orcid.org/0000-0003-1630-4319

Julio Ricardo Capristán Miranda

Universidad Norbert Wiener, Lima, Perú, Email: capristan.financiero@hotmail.com

https://orcid.org/0000-0001-5741-7438

Norma Betzabe Vera Ortiz

Universidad Norbert Wiener, Lima, Perú, Email: normaveraortiz@yahoo.es

https://orcid.org/0000-0002-7255-0322

Abstract

This study is of great importance since the application of the Forensic Audit will allow to control, combat, prevent and minimize the Money Laundering Crime by the Public Ministry, the National Police of Peru and the General Comptroller of the Republic. Likewise, the effect of the Forensic Audit will consider the justice the evidences found in the Audit process and be able to blame the accused for the crimes committed and especially the Money Laundering Crime. Therefore, the Forensic Audit makes use of competent professionals to carry out investigations on Money Laundering and prepare the audit report that the Forensic Auditor makes and that is part of the investigative process. The Money Laundering Crime is the introduction of illicit money to the market to make it legal and transparent. So, the implementation of this system of Forensic Auditing in the Peruvian State is of vital importance to act more quickly and efficiently in the processes being investigated. The study determined that the Forensic Audit has an impact on the investigation of Money Laundering Crime, because there is a predisposition to prevent and fight head-on this evil that distorts the accounting-financial movements of acquired money.

Keywords: Forensic Auditing, Investigation and Money Laundering.