Computer File
FINANCIAL INVESTIGATION and FORENSIC ACCOUNTING Second Edition
Forensic accounting can be defined as the science of gathering and presenting financial
information in a form that will be accepted by a court of jurisprudence against perpetrators
of economic crimes.
Economic crimes have increased dramatically in recent years. This becomes evident
in viewing newspaper reports, which on an almost daily basis report of economic crimes
committed in communities across the country. One can read of a person embezzling funds
from a bank or company, a political person accepting kickbacks for political favors, a con
artist who swindles people out of money by fraudulent schemes, or a person selling illegal
products (drugs, alcohol, or tobacco).
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