Computer File
A guide to forensic accounting investigation
The catastrophic business failures of this decade have been revealing on many
levels. From my professional perspective as a forensic accounting investigator, I
couldn’t help but notice the need across much of the business community for a
better grasp of the scope and skills of the forensic accounting investigator. Most
people seemed to be struggling. How could these massive frauds have occurred?
How can such events be deterred—if not wholly prevented—in the future? Who
is responsible for deterrence, detection, and investigation? Is it a matter of sys-
tems, of attitudes, of aggressive internal policing, of more stringent regulatory
oversight, of “all of the above” and more still? What methods are effective?
What should an auditor, a corporate director, an executive look for? There were
far more questions than answers, and all the questions were difficult. Forensic
accounting investigation had become important to the larger business commu-nity and the public.
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