Locking Financial Depletion by Unlocking Frauds using Forensic Audit: A Lynchpin

Authors

  • Nabanita Ghosh Asst Professor Christ University Bengaluru

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Abstract

The value of the financial system is getting dilapidated as frauds are increasing both at a domestic and international level. Audit assignment performed by the several categories of auditors demonstrated only the deviations or non-compliance of the clienteles’ performance in their audit reports but not taken to the court of law for scrutinization in the presence of the auditor. Therefore, the frauds can be detected by applying the forensic audit which exhibits the motives of the perpetrators behind the occurrence of the fraud. Cost and Management Accountants can be judgmental in this task.

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Published

2024-11-14

How to Cite

Ghosh, N. (2024). Locking Financial Depletion by Unlocking Frauds using Forensic Audit: A Lynchpin. The Management Accountant Journal, 59(10), 36–42. Retrieved from https://icmai-rnj.in/index.php/maj/article/view/173711

Issue

Section

Cover Story

References

https://www.atlantis-press.com/article/25864767

What is Forensic Audit Know Indians Legal Framework for Combating Financial Crimes – Law Street Journal

Uncover Financial Fraud: Forensic Audits for Indian Businesses (suvit.io)

databridgemarketresearch.com

Suit Filed Cases (cibil.com)

Nadaf, Yasmin Begum. (2023). Role of Forensic Accounting in Preventing Financial Frauds. XXI. 153-159.

https://nbd-accounting.com/resources/forensic-accounting-fraud-prevention/

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