IV. FORTALECIMIENTO DE LA FORMACIÓN EN CONTADURÍA PÚBLICA EN COLOMBIA: INTEGRACIÓN DE AUDITORÍA FORENSE EN EL CURRÍCULO ACADÉMICO

Abstract

ABSTRACT
The project Strengthening training in Public Accounting in Colombia: Integration of Forensic
Auditing in the Academic Curriculum responds to the urgent need to improve the training of
public accountants, in a context where the teaching of forensic auditing is limited. This
deficiency has affected the ability of professionals to detect fraud and ensure financial
transparency, a critical aspect in the country's economic management. In line with the
Sustainable Development Goals SDG 4, which promotes quality and inclusive education, this
project aims to integrate the implementation of the forensic auditing course to improve the
competencies and skills necessary in the exercise.
The project uses a mixed approach methodology, starting from the type of study is
descriptive, explanatory and with a case study, the research design is non-experimental and
consists of three phases. In the first phase, relevant forensic auditing information was
collected through the Scopus database. In the second phase, the forensic auditing course was
designed for accounting students and. The final phase focused on the incorporation of
forensic audit modules adapted through Universal Design for Learning (UDL), ensuring an
inclusive and practical approach with simulations and case studies. As a result, accountants
are expected to improve their training and competencies in forensic auditing, promoting
greater financial transparency and contributing to the fulfillment of SDG 4