Articlehybrid2009

Defining a Forensic Audit

G. Stevenson Smith · Donald Larry Crumbley

59 citations0/0 files storedThe journal of digital forensics, security and law

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Accounting and Financial Management Auditing, Earnings Management, Governance Benford’s Law and Fraud Detection

Abstract

Disclosures about new financial frauds and scandals are continually appearing in the press. As a consequence, the accounting profession's traditional methods of monitoring corporate financial activities are under intense scrutiny. At the same time, there is recognition that principles-based GAAP from the International Accounting Standards Board will become the recognized standard in the U.S. The authors argue that these two factors will change the practices used to fight corporate malfeasance as investigators adapt the techniques of accounting into a forensic audit engagement model.

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References

2003Principles-Based Accounting Standards 1919Principles of accounting 2003Unaccountable: How the Accounting Profession Forfeited a Public Trust

Cited by

2013A metamorphosis of the traditional accountant 2023Application of forensic accounting techniques in the South African banking industry for the purpose of fraud risk mitigation 2013Better, faster, smarter: developing a blueprint for creating forensic accountants 2019Financial shenanigans: The importance of anti-fraud education

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