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  2. Forensic accounting - Wikipedia

    en.wikipedia.org/wiki/Forensic_accounting

    Forensic accounting and fraud investigation methodologies [14] are different than internal auditing. [15] Thus forensic accounting services [16] and practice should be handled by forensic accounting experts, not by internal auditing experts. Forensic accountants may appear on the crime scene a little later than fraud auditors; their major ...

  3. Forensic accountant - Wikipedia

    en.wikipedia.org/wiki/Forensic_accountant

    Forensic accountants need to have a great deal of access to information regarding the company they are investigating or assisting. The information will determine how much a person actually makes, the worth of a business, if there has been fraudulent activity, who committed the fraud, everyone involved, how much was taken from the company, where the money went, and how much can be recovered.

  4. Forensic Accounting and Investigation Standards by ICAI

    en.wikipedia.org/wiki/Forensic_Accounting_and...

    [2] [3] Additionally, with growing issues on accounting, financial and loan irregularities, there is a increasing need to conduct forensic accounting examinations and investigations with professional approach for any evidence discovery to meet the high level of scrutiny which can be proved legally in Court.

  5. Audit - Wikipedia

    en.wikipedia.org/wiki/Audit

    Also refer to forensic accountancy, forensic accountant or forensic accounting. It refers to an investigative audit in which accountants with specialized on both accounting and investigation seek to uncover frauds, missing money and negligence. [citation needed]

  6. Statement on Auditing Standards No. 99: Consideration of Fraud

    en.wikipedia.org/wiki/Statement_on_Auditing...

    SAS 99 defines fraud as an intentional act that results in a material misstatement in financial statements. There are two types of fraud considered: misstatements arising from fraudulent financial reporting (e.g. falsification of accounting records) and misstatements arising from misappropriation of assets (e.g. theft of assets or fraudulent expenditures).

  7. The founder of a collapsed private equity giant who took $100 ...

    www.aol.com/finance/founder-collapsed-private...

    Naqvi, whose firm at its peak controlled $13.6 billion in assets, was among the wealthiest businessmen in the Middle East before a dramatic fall from grace that led to his arrest and fraud charges ...

  8. Accounting investigation under way at ADM and its top ... - AOL

    www.aol.com/news/accounting-investigation-under...

    An accounting investigation is under way at Archer Daniels Midland and the top financial executive at the agribusiness giant has been placed on administrative leave. The company postponed the ...

  9. Certified in Financial Forensics - Wikipedia

    en.wikipedia.org/wiki/Certified_in_Financial...

    Demonstrate in excess of 1,000 hours of experience doing forensic accounting work; Complete 75 hours of continuing professional education (CPE) related to forensic accounting. After obtaining the CFF credential, the CPA must continue to earn at least 20 hours of financial forensics-related CPE per year to maintain the CFF credential.