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Forensic Accounting and Financial Frauds (Volume 1)

C. Padmavathi (Author) T. Sunitha (Author) Suresh Sunitha (Author)
Synopsis Forensic Accounting is not a new discipline. Its history can be traced back to the 1890s. The word "forensic" has an exotic connotation. Just as forensic medicine, which supports court cases, forensic accounting is an accounting discipline used in a court of law. A forensic accountant is essentially an investigator who unravels the truth using financial intelligence. Forensic Accounting is an investigative accounting and auditing procedure that provides an analysis suitable to the courts, and which will form the basis for discussion, debate and ultimately dispute resolution. In other words, it is the application of accounting knowledge and investigative skills necessary to identify and resolve legal issues. Financial records of different entities (non-profit organizations and charities) have been used to reconstruct the financial transactions and operations and to reduce the flow of money for terrorist activities. This book attempts to present a comprehensive literature on Occupational Frauds. An occupational fraud is ‘the use of one’s occupation for personal enrichment through the deliberate misuse or misapplication of the employing organization’s resources and assets. This reveals victimization of an organization by insiders. They take the form of misappropriation of assets and falsification of statements etc.
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About the author

T. Sunitha

T. Sunitha is an active information professional at the Indian Institute of Management Kozhikode. She holds a Masters in Library and Information Science and a Masters in Library and Information Science and a Masters in Commerce, both from the University of Calicut and has qualified the UGC/NET Junior Research Fellowship. At IIMK she is actively involved in the electronic journals and databases management and the digital library development. She has authored half a dozen papers in information science and technology.

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Bibliographic information

Title Forensic Accounting and Financial Frauds (Volume 1)
Format Softcover
Date published: 12.05.2008
Edition 1st ed.
Language: English
isbn 8131413861
length 356p.