Use of Forensic Audit Model for Tax Purposes Inspection

Abstract

A model for forensic audit that complements the current inspection procedure for tax purposes operations of the General Administration of the Federal Fiscal Audit in Mexico, used to predict, prevent, detect, correct and check failure to meet tax liabilities by taxpayers, was designed. This paper presents a model based on pre-set stages for audit processes, using data mining. The purpose of the model is to increase efficacy of tax audit procedures and processes. It is also intended to back up the resulting evidence, through special procedures, to be used as unquestionable argument before a judge. This paper helps meet the challenges posed by the country´s growing informal economy.