The forensic accounting and their situation in Cuba

Abstract

  In Cuba, the practice of forensic accounting has recently begun, attending to the particularities in the direction and organization of the economy and finances of the country. The objective of this research is to make known the possibilities of applying forensic accounting in Cuban entities and to make a first approach to this reality in the country through the use of theoretical and empirical methods; fundamentally the bibliographic and documentary analysis and the methods of analysis and synthesis as well as the historical-logical ones. We proceeded to investigate the operation and development of the application of accounting in clarifying the facts of fraud and other errors presumably constituting crimes. It is known of work carried out in past years to negotiate compensation for expropriations carried out by the government and the well-known tax audits that are regularly carried out in the event of suspicions or complaints of fraud or corruption.   Keywords: Fraud, inquiry, losses, estate economy, cuban entities.