Studies in Indian Place Names (UGC Care Journal) 40(40), pp. 926-936.
ISSN/ISBN: 2394-3114 DOI: Not available at this time.
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Abstract: Forensic accounting is a rapidly growing area of accounting, where Forensic Accountants deter, detect and investigate frauds in financial reporting. Forensic accounting is a combination of Accounting, Auditing and Investigation skills. Initially, forensic accountants were appointed by government agencies such as, the CIA, the FBI, and the IRS, to uncover and investigate leading frauds. Later on they became financial detectives employed by management to uncover fraudulent financial reporting and misappropriated assets. They help the companies in accomplishing their organization’s objectives, with a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. Opportunities for forensic accountants are increasing rapidly in recent years due to a rise in white collar crime. The objective of the paper is to study the Challenges faced by the forensic accounting investigator in fraud detection on the basis secondary data collected from various sources.
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Reference Type: Journal Article
Subject Area(s): Accounting