Aim:

To propose and validate a theoretical model for electronic supervision, to be used in the process of supervision by the General Administration of the Federal Fiscal Audit from the Tax Administration Service, in Mexico, in order to predict, prevent, detect, correct, and check the lack of compliance of taxpayer fiscal obligations, using forensic audit tools and techniques. The model proposed (made by the authors under the name of KAF), is made of four elements: instruments, phases, approaches, and effects. Their interaction and functionality are explained through opinions. The phases proposed are in keeping with the audit process; the special instruments can be applied without the occurrence of fiscal crime or the presence in court.

Methods:

Quantitative research and descriptive scope with a non-experimental design. A number of surveys were applied to collect data; the validation of the model was based on expert opinion, and the concordance coefficient.

Results:

the concordance coefficient from the judges was .96 (sig < 0.05), which indicated the level in which the items in the questionnaire related to the coherence of the responses given by the experts when analyzing the information obtained.

Conclusions:

The main contribution of this study was the proposal of an electronic supervision model made of four elements: instruments, phases, approaches, and effects, to be integrated in the supervision process of the General Administration of the Federal Fiscal Audit applied to individual administrations of fiscal audit, which was validated through expert opinion. The KAF model for electronic supervision can be used in the public and private sectors; it promotes an increase of taxpayer risk perception derived from lack of compliance of fiscal obligations.

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