Examinando por Autor "Coello Huamán, Walter Américo"

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    El uso de la pericia contable en los delitos de colusión y peculado en la fiscalía corporativa anticorrupción del callao 2015-2017
    (Universidad Privada Norbert Wiener, 2019-03-28) Coello Huamán, Walter Américo; Carbonell Paredes, Helmer Angélica
    The objective of the investigation was to determine to what extent the use of accounting expertise is applied to accredit the crimes of Collusion and Peculado, in the Anti-Corruption Corporate Prosecutor's Office of Callao 2015-2017. The methodological design had a quantitative, non-experimentaltransversal and descriptive level approach. The sample consisted of 15 justice operators from the Callao anti-corruption prosecutor's office, and for the documentary analysis, 60 cases of collusion and embezzlement were used in the institution under study. The general conclusion was obtained through the investigation, observation and documentary analysis of the cases attended in the anti-corruption corporate prosecutor's office of Callao, where it was determined that only in 50% of cases was the use of accounting skills applied in crimes of collusion and embezzlement, which coincides with the specific result, where an average level of preparation of the judicial operators was determined in the use of said tool of criminalistics, despite the fact that a high level of assessment of said skills was found by the judges and that judicial operators also at a high level, consider accounting skills as an effective tool to accredit the crimes of collusion and embezzlement.