Anti-corruption Legal Considerations In Mexico: Forensic Audit

A forensic audit is an internal review process used to investigate fraud and corruption crimes, in addition to verifying that operations within a company are being carried out in compliance with applicable internal and external regulations.

In this sense, it is important to mention that this type of audit involves the review of different aspects and, consequently, the participation of experts in accounting, financial, tax, legal and criminal matters. The audit process must consider the joint work of these specialists to reconcile the information and documentation and to be able to identify any fraudulent operation and/or any other operational risk for any company.

For such purposes, the analysis of the applicable legal provisions in force must be considered not only during the review period but also for a previous period that may cover any potential risk from previous years for the proper protection of the audited company.