Forensic Accounting An Ex Ante Ex post Evaluation for India


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Article type :

Original Article

Author :

Sunil V. Mohite

Volume :

1

Issue :

1

Abstract :

Growing incidences of financial fraud have given rise to the field of forensic accounting, a specialty practice area of accounting that focuses on uncovering fraud, among other things. A forensic accounting engagement often involves a detailed assessment of a companys accounting system and processes to determine whether or not the numbers that are presented reflect reality. Unlike financial accounting, forensic accounting is not performed on a routine basis, so its important for the owner and the executive management team to know when a forensic accountant is needed or should be consulted Incidences of financial fraud have been growing in both frequency and sophistication among businesses in India. Sunil V. Mohite "Forensic Accounting: An Ex-Ante - Ex-post Evaluation for India" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Special Issue | Fostering Innovation, Integration and Inclusion Through Interdisciplinary Practices in Management , March 2019, URL: https://www.ijtsrd.com/papers/ijtsrd23099.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/23099/forensic-accounting-an-ex-ante---ex-post-evaluation-for-india/sunil-v-mohite

Keyword :

Fraud Tracing, Forensic Audit, Evidence, embezzlement, fraudulent, Investigation, Fraud detection
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