vol. 3 núm. 2 (2022)

Este artículo es el resultado de un ejercicio de reflexión sobre la formación en Auditoria Forense como mecanismo de prevención de fraude en una Sociedad y Cultura Digital bajo una mirada de la revisión de literatura científica; la auditoría forense es un medio para combatir la corrupción, constituye un importante modelo de control y de investigación, que ayuda a detectar y combatir los delitos cometidos, de ahí que el auditor forense debe ser un profesional altamente capacitado, experto conocedor de contabilidad, auditoría, control interno, administración de riesgos, tributación, finanzas, informática, técnicas de investigación, legislación penal y otras disciplinas; por lo anterior, la participación de las universidades en la formación de auditores forenses, bajo las  competencias éticas juega un papel fundamental en la lucha contra la corrupción, es por ello que es importante deliberar sobre la formación en auditoria forense en las instituciones de educación superior, puesto que este tema cobra un alto grado de importancia para los futuros profesionales de las áreas contables frente a los beneficios adquiridos en el perfil de egresados, del mismo modo este artículo brinda aportes a la comunidad educativa y la sociedad, dentro de un mundo globalizado de constantes avances científicos, tecnológicos y digitales.

This is a contribution dedicated to attend with a concrete proposal, the teacher training so that as an attempt to respond and consider the changes in the combined strategies of teaching and learning physically, blended and virtually, in light of the technological-educational demands in the digital culture, more in times of pandemic and post-pandemic. The consequent qualification of teachers in the understanding of these modalities and the appropriate use of learning environments and software tools, applications and communication for and in education, represents a debate of technological-educational ideas in times to reconstruct and reconfigure distance educational practices, today more and more virtual. A hybrid education (H.E.) program is presented that modifies the profile, context and organizational order of an institution, which deploys a virtual work with different didactic technological activities for teaching and learning. It also means an epistemological-pedagogical reconstruction of thought frameworks, program designs and teaching practices. The production of educational programs in hybrid contexts are alternatives for a face-to-face-virtual articulation. The evaluation-research-action, the deployment of imagination, and teacher training, among others, are some of the supports for innovative technological-educational proposals. This proposal on Hybrid Education for higher education teacher training, designed and implemented by the author, is presented.

The realities facing digital societies are undeniably linked to the imperative need to include ethical reflection in current debates on the uses of technology. The philosophical interest in reflecting on the video game as a learning tool, as opposed to the stereotypes, stigmas and taboos that place it in the category of weapons against productivity and discipline, arises from its capacity to immerse the individual in worlds full of possibilities for the exercise of skills and abilities that can be extrapolated to the tangible plane. The video game allows the human being to extend his existence and realities from his own to the digital plane, leaving behind his biological body to immerse himself in the experience of digital experiences that develop in the environments created by the video game. These environments seek the active participation of a player -not a spectator- who has to intervene in a dynamic and constant way. This immersion takes shape in scenarios where ethics and morality play a key role in the decision-making process. Therefore, the video game is postulated as a useful tool to train both children and adolescents for the optimal development of their own lives, of a daily life that often has to overcome obstacles and problems.

Information and Communication Technologies (ICT) have come to play an important role in the way learning takes place, from the teacher to the student, being necessary the acquisition of specific skills that lead to be able to generate an autonomous, effective and quality learning; therefore, the exercise of learning may or may not become significant if you have the skills to be competent in ICT. Therefore, since the Universidad Nacional Abierta y a Distancia (UNAD) requires first and second enrollment students to have ICT skills, this research was carried out with the objective of identifying the skills that students have and should have in order to be competent in the virtual modality, at the time of entering undergraduate training at the UNAD headquarters located in the municipality of Vélez Santander. Thus, a sample of 52 students was chosen, to whom a survey-type instrument was applied with 24 questions covering the seven competencies established in the standard of the International Society for Technology in Education (ISTE, 2016) oriented to students with their respective skills. As a result, it was found that students only reach a medium level of mastery in each of the skills by competency, since they only achieve 50% of competence and not 100% as expected, concluding that UNAD needs to initiate a process of strengthening competencies from the formative action.