La Auditoría Forense en la Legislacion Ecuatoriana

This article aimed to analyze the impact and scope of forensic auditing within the Ecuadorian legal framework as a strategic tool for the administration of justice. The research focused on identifying how this technical discipline contributed crucial elements of proof in the prosecution of complex crimes and acts of corruption. The argumentative development was based on a documentary and descriptive design that examined current regulations. It was detailed that forensic auditing operated through a multidisciplinary approach, integrating knowledge from accounting, law, computer science, and psychology. The analysis established that rigor in the planning and evidence collection phases was essential for the expert report to be admitted as valid and objective evidence in the judicial process. Furthermore, the role of the auditor as an expert witness was highlighted, whose ethical integrity guaranteed the transparency of the report. The conclusions established that forensic auditing has become a fundamental element for legal certainty in Ecuador, facilitating judicial decision-making and reducing impunity. It was determined that its effectiveness depended on the technical quality of the expert analysis and the professionals' ability to adapt to new types of fraud. Finally, it was recommended that preventive protocols be strengthened and multidisciplinary teams be formed to optimize the fight against modern crime and ensure institutional accountability.