Forensic audit are the nias enough for the auditor to obtain the evidence?

Abstract

This article places the investigative auditor specialized in forensic auditing, in a deep análisis before using the techniques in the collection of evidence, where it allows him to demonstrate fraud, which is why the forensic audit requires extension of evidence, and it has much more limitations than the other audits, whether financial, operational, management, regulatory, among others, the objective sought is for the evidence to speak more than the auditor himself and, of course, to have a detailed chronology that allows the reader to put together the flow of evidence considered a legal document to continue with the forensic audit process.