The accounting professional in criminal investigations. Analysis of the relevant elements Illicit Enrichment

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Published: Dec 10, 2019
Keywords:
perito contador, documentos financieros, Corrupción, enriquecimiento ilícito Corruption, illicit enrichment, forensic accountant, financial documents

Main Article Content

Oscar Fernández
UCSE

Abstract

The basic concepts of the phenomenon of corruption are addressed, and in particular the
case of the crime of Illicit Enrichment, through a descriptive methodology of the informations to be obtain during the process of analysis and preparation of expert forensic
reports, from the professional experience of the activity of the Official Expert Bodies of
the National Justice

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How to Cite
Fernández, . O. . (2019). The accounting professional in criminal investigations. Analysis of the relevant elements Illicit Enrichment. Nuevas Propuestas Journal, (54), 102–147. Retrieved from http://ediciones.ucse.edu.ar/ojsucse/index.php/nuevaspropuestas/article/view/7
Issue
No. 54 (2019): NUEVAS PROPUESTAS, REVISTA DE LA UCSE. Nro.54 DICIEMBRE DE 2019
Section
Artículo original
Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Author Biography

Oscar Fernández, UCSE

CPN, Full Professor and Director of the Public Accountant Career of the University of Buenos Aires. Full Professor UCSE. Official Expert of the Corps of Anticorruption Experts of the Supreme Court of Justice of the Nation.

References

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Todarello, G. (2008). Corrupcion administrativa y enriquecimiento ilıcito. Buenos Aires. Ediciones del Puerto.

Dohring E. (2007). La Prueba. BuenosAires. Valletta Ediciones.

Donna, E. (2008). Delitos contra la Administracion Publi-ca. 2da.edicion. Buenos Aires. Rubinzal-Culzoni.

Caceres Julca, R. (2014). El delito de enriquecimiento ilıcito. Lima. Editorial IDENSA.

Cardenas Rioseco, R. (2004). Enriquecimiento Ilıcito. Mexico. Editorial Porrua.

Resolucion AFIP 2218/200, BO27/2/2007.