This research was conducted in Villavicencio (Meta). It was raised in order to analyze the international auditing standard ISA 240 to determine the auditor's responsibilities when carrying out the process in a review; the abilities and skills that he or she must have, not to be confused, when finding signs of fraud in the financial information, by those who want to show that it was an honest mistake and not a fraud. It’s also clear that the responsibility for the implementation of policies to prevent fraud, is of the administrative staff. To achieve these objectives a type of descriptive methodology was implemented, and a mixed approach that integrated the quantitative method and qualitative, using as a survey, was applied to students of X Semester of Public Accounting career of the Cooperative University of Colombia, located in the city of Villavicencio. They hold a good knowledge of the international standard and want to have access in their university to training cycles, specialization courses, workshops, etc
Aliendres, D. C. (2009). Análisis y Síntesis delos Cursos Especiales de Grado.Barcelona: Universidad de Oriente, Núcleo de Anzoátegui, Escuela de Ciencias Administrativas, Cursos Especiales de Grado.
Comité de Normas Profesionales de la INTOSAI. (2009). Obligaciones del auditor en relación con el fraude en una auditoría de estados financieros.Viena: Secretaría General de la INTOSAI.
Institutode Contabilidad y Auditoría de Cuentas. (15 de octubre de 2013). Norma Internacional de Auditoria 240 Responsabilidades del Auditor en la Auditoría de Estados Financieros con Respecto al Fraude.Recuperado el 18 de mayo de 2015, de http://www.icac.meh.es/NIAS/NIA%20240%20p%20def.pdf
Moreno V., R. S. (2012). Norma Internacional de Auditoría (NIA) 240: Responsabilidad del auditor de considerar el fraude en una auditoria de estados financieros.Armenia: Universidad del Quindío, Facultad de Ciencias Económicas y Administrativas, Contaduría Pública.
