Volume 56, Issue 10, October 2021

Published: 2021-10-31

Editorial

  • Forensic Audit: Tool for Fraud Detection & Prevention

    6-6
    DOI: https://doi.org/10.33516/maj.v56i10.6-6p

Papers Invited

  • Papers Invited

    8-8
    DOI: https://doi.org/10.33516/maj.v56i10.8-8p

President's Communique

  • President’s Communiqué

    Biswarup Basu
    10-14
    DOI: https://doi.org/10.33516/maj.v56i10.10-14p

ICAI-CMA Snapshots

  • ICAI-CMA Snapshots

    15-15
    DOI: https://doi.org/10.33516/maj.v56i10.15-15p

Ordnance Factory Board (OFB)

  • Training Programme on “Financial Activities†for OFB Employees

    16-17
    DOI: https://doi.org/10.33516/maj.v56i10.16-17p

Cover Story

  • Fraud Risk Assessment – Meaning, Tool & Survey

    Aakaash Gollapudi
    18-20
    DOI: https://doi.org/10.33516/maj.v56i10.18-20p

  • Forensic Accountant: A New Frontier in The Accounting Profession

    Krishnendu Prasad Ray
    21-26
    DOI: https://doi.org/10.33516/maj.v56i10.21-26p

  • Role of Forensic Audit as a Tool for Fraud Detection and Prevention in Micro Finance Industry

    Amit Kumar Dutta
    27-29
    DOI: https://doi.org/10.33516/maj.v56i10.27-29p

  • Role of Forensic Auditors in Times of Mounting NPAs

    Inchara P. M. Gowda
    30-33
    DOI: https://doi.org/10.33516/maj.v56i10.30-33p

  • Laws Related to Forensic Audit

    Neelakshi Arora, Aman Arora
    34-39
    DOI: https://doi.org/10.33516/maj.v56i10.34-39p

  • Perception of Commerce Graduates of Kerala State About Forensic Accounting and Investigation Standards

    Sivakumar A., Haritha Ravi
    40-46
    DOI: https://doi.org/10.33516/maj.v56i10.40-46p

  • Emerging Needs of Forensic Audit in Corporate and Banking Frauds in India

    Mrinal Gaurav, Quiser Aman
    47-50
    DOI: https://doi.org/10.33516/maj.v56i10.47-50p

  • Application of Artificial Intelligence in Forensic Audit

    Mantosh Sharma, Bappaditya Biswas
    51-53
    DOI: https://doi.org/10.33516/maj.v56i10.51-53p

  • Rise in NPAs Vis-à-Vis Forensic Audit

    R. Ram Ganesh
    54-56
    DOI: https://doi.org/10.33516/maj.v56i10.54-56p

  • Comprehensive Study of The Effects of Forensic Accounting on Stock Market Management

    D. Raja Jebasingh, P. Lakshmi Narayanan
    57-62
    DOI: https://doi.org/10.33516/maj.v56i10.57-62p

  • Importance and Usefulness of The Forensic Audit: A Critical Review

    Purnendu Basu
    63-65
    DOI: https://doi.org/10.33516/maj.v56i10.63-65p

  • Application of Forensic Audit: An Investigative Tool to Combat With Banking Frauds

    Pinaki Ghosh
    66-68
    DOI: https://doi.org/10.33516/maj.v56i10.66-68p

  • The Rising Need and Importance of Forensic Audit to Detect Banking Frauds and to Protect the Interest of Shareholders in India

    Priyajit Ray
    69-71
    DOI: https://doi.org/10.33516/maj.v56i10.69-71p

  • Forensic Investigation for Cyber Space: Importance of Cyber Forensics in Business and Global Economy

    Vyshak P. K., Jayarajan T. K.
    72-74
    DOI: https://doi.org/10.33516/maj.v56i10.72-74p

  • Efficiency of Indian Life Insurance Companies in The Aftermath of Economic Global Recession: A Data Envelopment Analysis

    Siddhartha Sankar Saha, Mitrendu Narayan Roy
    92-96
    DOI: https://doi.org/10.33516/maj.v56i10.92-96p

Book Review

  • Book Review

    Ananda Mohan Pal
    75-75
    DOI: https://doi.org/10.33516/maj.v56i10.75-75p

Digital Transformation

  • Digital Transformation With Drones – The Unmanned Aerial Vehicles

    Paritosh Basu
    76-81
    DOI: https://doi.org/10.33516/maj.v56i10.76-81p

Risk Management

  • Risk Culture

    Biplab Chakraborty
    82-85
    DOI: https://doi.org/10.33516/maj.v56i10.82-85p

Family Business

  • Governance Code for Managing “Family†in Indian Family Businesses

    T. R. Madan Mohan, Sharadha V., Mukund Mohan K.
    86-89
    DOI: https://doi.org/10.33516/maj.v56i10.86-89p

Agriculture

Banking

Digital Object Identifier (DOI)

  • Digital Object Identifier (DOI)

    101-101
    DOI: https://doi.org/10.33516/maj.v56i10.101-101p

Down the Memory Lane

  • Down the Memory Lane

    102-103
    DOI: https://doi.org/10.33516/maj.v56i10.102-103p

News from the Institute

  • Institute News

    105-113
    DOI: https://doi.org/10.33516/maj.v56i10.105-113p

Statutory Updates

  • Direct Taxes

    114-116
    DOI: https://doi.org/10.33516/maj.v56i10.114-116p

  • Indirect Taxes

    116-121
    DOI: https://doi.org/10.33516/maj.v56i10.116-121p