An analysis of forensic accounting as a tool of investigation
DOI:
https://doi.org/10.21839/lsdjmr.2022.v1.41Keywords:
Frauds, manipulation, techniques, forensic accountingAbstract
Forensic accounting is considered as an important tool for investigating frauds in accounts and financial statements. Manipulation of accounts became common in this modern era which ensures that the forensic accounting plays a major role in finding fraudulent activities. The detection techniques used in forensic accounting includes conducting interview, reviewing public document and doing the background check, analysing the financial statement, Benford’s law, ratio analysis, data mining, computer assisted auditing works, critical point auditing, proprietary audit.
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