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<span>Application area</span> </div> </a> <ul id="toc-Application_area-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Forensic_accountants" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Forensic_accountants"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Forensic accountants</span> </div> </a> <ul id="toc-Forensic_accountants-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Methods" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Methods"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Methods</span> </div> </a> <ul id="toc-Methods-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Analytical_techniques" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Analytical_techniques"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Analytical techniques</span> </div> </a> <ul id="toc-Analytical_techniques-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-External_links" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#External_links"> <div class="vector-toc-text"> <span 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mw-list-item"><a href="https://az.wikipedia.org/wiki/M%C9%99hk%C9%99m%C9%99_m%C3%BChasibatl%C4%B1%C4%9F%C4%B1" title="Məhkəmə mühasibatlığı – Azerbaijani" lang="az" hreflang="az" data-title="Məhkəmə mühasibatlığı" data-language-autonym="Azərbaycanca" data-language-local-name="Azerbaijani" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Contabilidad_forense" title="Contabilidad forense – Spanish" lang="es" hreflang="es" data-title="Contabilidad forense" data-language-autonym="Español" data-language-local-name="Spanish" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%AD%D8%B3%D8%A7%D8%A8%D8%AF%D8%A7%D8%B1%DB%8C_%D9%82%D8%A7%D9%86%D9%88%D9%86%DB%8C" title="حسابداری قانونی – Persian" lang="fa" hreflang="fa" data-title="حسابداری قانونی" data-language-autonym="فارسی" data-language-local-name="Persian" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Juricomptabilit%C3%A9" title="Juricomptabilité – French" lang="fr" hreflang="fr" data-title="Juricomptabilité" data-language-autonym="Français" data-language-local-name="French" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D4%B4%D5%A1%D5%BF%D5%A1%D5%B0%D5%A1%D5%B7%D5%BE%D5%A1%D5%BA%D5%A1%D5%B0%D5%A1%D5%AF%D5%A1%D5%B6_%D6%83%D5%B8%D6%80%D5%B1%D5%A1%D6%84%D5%B6%D5%B6%D5%B8%D6%82%D5%A9%D5%B5%D5%B8%D6%82%D5%B6" title="Դատահաշվապահական փորձաքննություն – Armenian" lang="hy" hreflang="hy" data-title="Դատահաշվապահական փորձաքննություն" data-language-autonym="Հայերեն" data-language-local-name="Armenian" 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href="https://he.wikipedia.org/wiki/%D7%97%D7%A9%D7%91%D7%95%D7%A0%D7%90%D7%95%D7%AA_%D7%9E%D7%A9%D7%A4%D7%98%D7%99%D7%AA" title="חשבונאות משפטית – Hebrew" lang="he" hreflang="he" data-title="חשבונאות משפטית" data-language-autonym="עברית" data-language-local-name="Hebrew" class="interlanguage-link-target"><span>עברית</span></a></li><li class="interlanguage-link interwiki-ml mw-list-item"><a href="https://ml.wikipedia.org/wiki/%E0%B4%AB%E0%B5%8B%E0%B4%B1%E0%B5%BB%E0%B4%B8%E0%B4%BF%E0%B4%95%E0%B5%8D%E0%B4%95%E0%B5%8D_%E0%B4%85%E0%B4%95%E0%B5%8D%E0%B4%95%E0%B5%97%E0%B4%A3%E0%B5%8D%E0%B4%9F%E0%B4%BF%E0%B4%99%E0%B5%8D%E0%B4%99%E0%B5%8D" title="ഫോറൻസിക്ക് അക്കൗണ്ടിങ്ങ് – Malayalam" lang="ml" hreflang="ml" data-title="ഫോറൻസിക്ക് അക്കൗണ്ടിങ്ങ്" data-language-autonym="മലയാളം" data-language-local-name="Malayalam" class="interlanguage-link-target"><span>മലയാളം</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Forensische_accountancy" 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class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">Branch of accounting which investigates financial misconduct and fraud</div> <style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist dt,.mw-parser-output .hlist li{margin:0;display:inline}.mw-parser-output .hlist.inline,.mw-parser-output .hlist.inline dl,.mw-parser-output .hlist.inline ol,.mw-parser-output .hlist.inline ul,.mw-parser-output .hlist dl dl,.mw-parser-output .hlist dl ol,.mw-parser-output .hlist dl ul,.mw-parser-output .hlist ol dl,.mw-parser-output .hlist ol ol,.mw-parser-output .hlist ol ul,.mw-parser-output .hlist ul dl,.mw-parser-output .hlist ul ol,.mw-parser-output .hlist ul ul{display:inline}.mw-parser-output .hlist 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rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><table class="sidebar sidebar-collapse nomobile nowraplinks plainlist"><tbody><tr><td class="sidebar-pretitle" style="padding-bottom:0.1em;">Part of <a href="/wiki/Category:Forensic_science" title="Category:Forensic science">a series</a> on</td></tr><tr><th class="sidebar-title-with-pretitle" style="background:#ccccff;font-size:175%;padding-top:0; display:block;margin-bottom:0.4em;"><a href="/wiki/Forensic_science" title="Forensic science">Forensic science</a></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"><a href="/wiki/File:Teerahertz_near-field_array_for_%CE%BCm-scale_surface_imaging_(cropped).png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/7/78/Teerahertz_near-field_array_for_%CE%BCm-scale_surface_imaging_%28cropped%29.png/250px-Teerahertz_near-field_array_for_%CE%BCm-scale_surface_imaging_%28cropped%29.png" decoding="async" width="250" height="84" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/78/Teerahertz_near-field_array_for_%CE%BCm-scale_surface_imaging_%28cropped%29.png/375px-Teerahertz_near-field_array_for_%CE%BCm-scale_surface_imaging_%28cropped%29.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/78/Teerahertz_near-field_array_for_%CE%BCm-scale_surface_imaging_%28cropped%29.png/500px-Teerahertz_near-field_array_for_%CE%BCm-scale_surface_imaging_%28cropped%29.png 2x" data-file-width="768" data-file-height="257" /></a></span></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:center; background:#ddddff;;color: var(--color-base)"><a href="/wiki/Physiology" title="Physiology">Physiological</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"> <ul><li><a href="/wiki/Forensic_anthropology" title="Forensic anthropology">Anthropology</a></li> <li><a href="/wiki/Forensic_biology" title="Forensic biology">Biology</a></li> <li><a href="/wiki/Bloodstain_pattern_analysis" title="Bloodstain pattern analysis">Bloodstain pattern analysis</a></li> <li><a href="/wiki/Forensic_dentistry" title="Forensic dentistry">Dentistry</a></li> <li><a href="/wiki/DNA_phenotyping" title="DNA phenotyping">DNA phenotyping</a></li> <li><a href="/wiki/DNA_profiling" title="DNA profiling">DNA profiling</a> <ul><li><a href="/wiki/Investigative_genetic_genealogy" title="Investigative genetic genealogy">Forensic genealogy</a></li></ul></li> <li><a href="/wiki/Forensic_entomology" title="Forensic entomology">Entomology</a></li> <li><a href="/wiki/Forensic_epidemiology" title="Forensic epidemiology">Epidemiology</a></li> <li><a href="/wiki/Forensic_limnology" title="Forensic limnology">Limnology</a></li> <li><a href="/wiki/Medical_jurisprudence" title="Medical jurisprudence">Medicine</a></li> <li><a href="/wiki/Forensic_palynology" title="Forensic palynology">Palynology</a></li> <li><a href="/wiki/Forensic_pathology" title="Forensic pathology">Pathology</a></li> <li><a href="/wiki/Forensic_podiatry" title="Forensic podiatry">Podiatry</a></li> <li><a href="/wiki/Forensic_toxicology" title="Forensic toxicology">Toxicology</a></li></ul> </div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:center; background:#ddddff;;color: var(--color-base)"><a href="/wiki/Social_science" title="Social science">Social</a></div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/Forensic_psychiatry" title="Forensic psychiatry">Psychiatry</a></li> <li><a href="/wiki/Forensic_psychology" title="Forensic psychology">Psychology</a></li> <li><a href="/wiki/Forensic_psychotherapy" title="Forensic psychotherapy">Psychotherapy</a></li> <li><a href="/wiki/Forensic_social_work" title="Forensic social work">Social work</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible"><div class="sidebar-list-title" style="text-align:center; background:#ddddff;;color: var(--color-base)">Criminalistics</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"> <ul><li><a class="mw-selflink selflink">Accounting</a></li> <li><a href="/wiki/Body_identification" title="Body identification">Body identification</a></li> <li><a href="/wiki/Forensic_chemistry" title="Forensic chemistry">Chemistry</a></li> <li><a href="/wiki/Forensic_colorimetry" title="Forensic colorimetry">Colorimetry</a></li> <li><a href="/wiki/Election_forensics" title="Election forensics">Election forensics</a></li> <li><a href="/wiki/Forensic_facial_reconstruction" title="Forensic facial reconstruction">Facial reconstruction</a></li> <li><a href="/wiki/Fingerprint" title="Fingerprint">Fingerprint analysis</a></li> <li><a href="/wiki/Forensic_firearm_examination" title="Forensic firearm examination">Firearm examination</a></li> <li><a href="/wiki/Forensic_footwear_evidence" title="Forensic footwear evidence">Footwear evidence</a></li> <li><a href="/wiki/Forensic_arts" title="Forensic arts">Forensic arts</a></li> <li><a href="/wiki/Forensic_profiling" title="Forensic profiling">Profiling</a></li> <li><a href="/wiki/Glove_prints" title="Glove prints">Gloveprint analysis</a></li> <li><a href="/wiki/Palm_print" title="Palm print">Palmprint analysis</a></li> <li><a href="/wiki/Questioned_document_examination" title="Questioned document examination">Questioned document examination</a></li> <li><a href="/wiki/Vein_matching" title="Vein matching">Vein matching</a></li> <li><a href="/wiki/Forensic_geophysics" title="Forensic geophysics">Forensic geophysics</a></li> <li><a href="/wiki/Forensic_geology" title="Forensic geology">Forensic geology</a></li> <li><a href="/wiki/Social_network_analysis" title="Social network analysis">Social network analysis</a></li></ul> </div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:center; background:#ddddff;;color: var(--color-base)"><a href="/wiki/Digital_forensics" title="Digital forensics">Digital forensics</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"> <ul><li><a href="/wiki/Computer_forensics" title="Computer forensics">Computer exams</a></li> <li><a href="/wiki/Forensic_data_analysis" title="Forensic data analysis">Data analysis</a></li> <li><a href="/wiki/Database_forensics" title="Database forensics">Database study</a></li> <li><a href="/wiki/Malware_analysis" title="Malware analysis">Malware analysis</a></li> <li><a href="/wiki/Mobile_device_forensics" title="Mobile device forensics">Mobile devices</a></li> <li><a href="/wiki/Network_forensics" title="Network forensics">Network analysis</a></li> <li><a href="/wiki/Forensic_photography" title="Forensic photography">Photography</a></li> <li><a href="/wiki/Forensic_video_analysis" title="Forensic video analysis">Video analysis</a></li> <li><a href="/wiki/Audio_forensics" title="Audio forensics">Audio analysis</a></li></ul> </div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:center; background:#ddddff;;color: var(--color-base)">Related disciplines</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"> <ul><li><a href="/wiki/Forensic_electrical_engineering" title="Forensic electrical engineering">Electrical engineering</a></li> <li><a href="/wiki/Forensic_engineering" title="Forensic engineering">Engineering</a></li> <li><a href="/wiki/Fire_investigation" title="Fire investigation">Fire investigation</a></li> <li><a href="/wiki/Detection_of_fire_accelerants" title="Detection of fire accelerants">Fire accelerant detection</a></li> <li><a href="/wiki/Fractography" title="Fractography">Fractography</a></li> <li><a href="/wiki/Forensic_linguistics" title="Forensic linguistics">Linguistics</a></li> <li><a href="/wiki/Forensic_materials_engineering" title="Forensic materials engineering">Materials engineering</a></li> <li><a href="/wiki/Forensic_polymer_engineering" title="Forensic polymer engineering">Polymer engineering</a></li> <li><a href="/wiki/Forensic_statistics" title="Forensic statistics">Statistics</a></li> <li><a href="/wiki/Traffic_collision_reconstruction" title="Traffic collision reconstruction">Traffic collision reconstruction</a></li></ul> </div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:center; background:#ddddff;;color: var(--color-base)">Related articles</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"> <ul><li><a href="/wiki/Crime_scene" title="Crime scene">Crime scene</a></li> <li><a href="/wiki/CSI_effect" title="CSI effect">CSI effect</a></li> <li><a href="/wiki/Perry_Mason_syndrome" title="Perry Mason syndrome">Perry Mason syndrome</a></li> <li><a href="/wiki/Pollen_calendar" title="Pollen calendar">Pollen calendar</a></li> <li><a href="/wiki/Skid_mark" title="Skid mark">Skid mark</a></li> <li><a href="/wiki/Trace_evidence" title="Trace evidence">Trace evidence</a></li> <li><div style="display:inline-block; padding:0.2em 0.4em; line-height:1.2em;"><a href="/wiki/Use_of_DNA_in_forensic_entomology" title="Use of DNA in forensic entomology">Use of DNA in<br />forensic entomology</a></div></li></ul> </div></div></div></td> </tr><tr><td class="sidebar-below hlist" style="display:block;margin-top:0.7em; padding-top:0.15em;"> <ul><li><a href="/wiki/Outline_of_forensic_science" title="Outline of forensic science">Outline</a></li> <li><a href="/wiki/Category:Forensic_science" title="Category:Forensic science">Category</a></li></ul></td></tr><tr><td class="sidebar-navbar" style="margin-top:0;padding-top:0.15em;"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Forensic_science" title="Template:Forensic science"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Forensic_science" title="Template talk:Forensic science"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Forensic_science" title="Special:EditPage/Template:Forensic science"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table><p><b>Forensic accounting</b>, <b>forensic accountancy</b> or <b>financial forensics</b> is the specialty practice area of <a href="/wiki/Accounting" title="Accounting">accounting</a> that investigates whether firms engage in <a href="/wiki/Accounting_scandals" title="Accounting scandals">financial reporting misconduct</a>,<sup id="cite_ref-:4_1-0" class="reference"><a href="#cite_note-:4-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> or financial misconduct within the workplace by employees, officers or directors of the organization.<sup id="cite_ref-Homer_172–187_2-0" class="reference"><a href="#cite_note-Homer_172–187-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> Forensic accountants apply a range of skills and methods to determine whether there has been financial misconduct by the firm or its employees.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p><meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="History">History</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Forensic_accounting&action=edit&section=1" title="Edit section: History"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Forensic accounting was not formally defined until the 1940s. Originally <a href="/wiki/Frank_J._Wilson" title="Frank J. Wilson">Frank Wilson</a> is credited with the birth of forensic accounting in the 1930s. When Wilson was working as a CPA for the US Internal Revenue Service, he was assigned to investigate the transactions of the infamous gangster <a href="/wiki/Al_Capone" title="Al Capone">Al Capone</a>. Capone was known for his involvement in illegal activities, including violent crimes. However it was Capone's federal income tax fraud that was discovered by forensic accountants. Wilson's diligent analysis of the financial records of Al Capone indicted him for federal income tax evasion. Capone owed the government $215,080.48 from illegal gambling profits and was guilty of tax evasion for which he was sentenced to 10 years in federal prison. This case established the significance of forensic accounting.<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Application_area">Application area</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Forensic_accounting&action=edit&section=2" title="Edit section: Application area"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Forensic accountants are necessary for a variety of reasons. They can be useful for criminal investigations, litigation support, insurance claims, and corporate investigations.<sup id="cite_ref-:03_5-0" class="reference"><a href="#cite_note-:03-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </p><p>Financial forensic engagements may fall into several categories. For example: </p> <ul><li><a href="/wiki/Damages" title="Damages">Economic damages</a> calculations, whether suffered through <a href="/wiki/Tort" title="Tort">tort</a> or <a href="/wiki/Breach_of_contract" title="Breach of contract">breach of contract</a>;</li> <li>Post-acquisition disputes such as <a href="/wiki/Earnout" title="Earnout">earnouts</a> or breaches of <a href="/wiki/Warranty" title="Warranty">warranties</a>;</li> <li><a href="/wiki/Bankruptcy" title="Bankruptcy">Bankruptcy</a>, <a href="/wiki/Insolvency" title="Insolvency">insolvency</a>, and <a href="/wiki/Corporate_action" title="Corporate action">reorganization</a>;</li> <li><a href="/wiki/Divorce_settlement" title="Divorce settlement">Divorce settlement</a></li> <li><a href="/wiki/Securities_fraud" title="Securities fraud">Securities fraud</a>;</li> <li><a href="/wiki/Tax_fraud" class="mw-redirect" title="Tax fraud">Tax fraud</a>;</li> <li><a href="/wiki/Money_laundering" title="Money laundering">Money laundering</a>;</li> <li><a href="/wiki/Business_valuation" title="Business valuation">Business valuation</a>;</li> <li><a href="/wiki/Credit_card_fraud" title="Credit card fraud">Credit card fraud</a>;<sup id="cite_ref-:1_6-0" class="reference"><a href="#cite_note-:1-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup></li> <li><a href="/wiki/Skimming_(fraud)" title="Skimming (fraud)">Skimming</a>;<sup id="cite_ref-:1_6-1" class="reference"><a href="#cite_note-:1-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup></li> <li><a href="/wiki/Computer_forensics" title="Computer forensics">Computer forensics</a>/<a href="/wiki/Electronic_discovery" title="Electronic discovery">e-discovery</a>; and</li> <li><a href="/w/index.php?title=Fraud_risk_assessments&action=edit&redlink=1" class="new" title="Fraud risk assessments (page does not exist)">Fraud risk assessments</a> under <a href="/wiki/Sarbanes%E2%80%93Oxley_Act" title="Sarbanes–Oxley Act">SOX 404</a> or otherwise.</li></ul> <div class="mw-heading mw-heading2"><h2 id="Forensic_accountants">Forensic accountants</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Forensic_accounting&action=edit&section=3" title="Edit section: Forensic accountants"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Forensic_accountant" title="Forensic accountant">Forensic accountant</a></div> <p>Forensic accountants, investigative accountants or expert accountants may be involved in recovering proceeds of serious crime, and provide evidence to confiscation proceedings concerning actual or assumed proceeds of crime or <a href="/wiki/Money_laundering" title="Money laundering">money laundering</a>. In the <a href="/wiki/United_Kingdom" title="United Kingdom">United Kingdom</a>, relevant legislation is contained in the <a href="/wiki/Proceeds_of_Crime_Act_2002" title="Proceeds of Crime Act 2002">Proceeds of Crime Act 2002</a>. Forensic accountants typically hold the following qualifications; <a href="/w/index.php?title=Certified_Forensic_Accounting_Professional&action=edit&redlink=1" class="new" title="Certified Forensic Accounting Professional (page does not exist)">Certified Forensic Accounting Professional</a> [Certified Forensic Auditors] (CFA - England & Wales) granted by the <a href="/w/index.php?title=Forensic_Auditors_Certification_Board_of_England_and_Wales&action=edit&redlink=1" class="new" title="Forensic Auditors Certification Board of England and Wales (page does not exist)">Forensic Auditors Certification Board of England and Wales</a> (FACB), <a href="/wiki/Certified_Fraud_Examiner" title="Certified Fraud Examiner">Certified Fraud Examiners</a> (CFE - US / International), <a href="/w/index.php?title=Certificate_Course_on_Forensic_Accounting_and_Fraud_Detection_(FAFD)&action=edit&redlink=1" class="new" title="Certificate Course on Forensic Accounting and Fraud Detection (FAFD) (page does not exist)">Certificate Course on Forensic Accounting and Fraud Detection (FAFD)</a> by <a href="/w/index.php?title=Institute_of_Chartered_Accountants_of_India_(ICAI)&action=edit&redlink=1" class="new" title="Institute of Chartered Accountants of India (ICAI) (page does not exist)">Institute of Chartered Accountants of India (ICAI)</a>, <a href="/wiki/Certified_Public_Accountant" title="Certified Public Accountant">Certified Public Accountants</a> (CPA - US) with <a href="/wiki/AICPA" class="mw-redirect" title="AICPA">AICPA</a>'s [Certified in Financial Forensics est. 2008] (CFF) Credentials, <a href="/wiki/Chartered_Accountant" class="mw-redirect" title="Chartered Accountant">Chartered Accountants</a> (CA - Canada), <a href="/wiki/Certified_Management_Accountant" title="Certified Management Accountant">Certified Management Accountants</a> (CMA - Canada), <a href="/wiki/Chartered_Professional_Accountant" title="Chartered Professional Accountant">Chartered Professional Accountants</a> (CPA - Canada), <a href="/wiki/Association_of_Chartered_Certified_Accountants" title="Association of Chartered Certified Accountants">Chartered Certified Accountants</a> (CCA - UK), or <a href="/w/index.php?title=Certified_Forensic_Investigation_Professionals&action=edit&redlink=1" class="new" title="Certified Forensic Investigation Professionals (page does not exist)">Certified Forensic Investigation Professionals</a> (CFIP). In India there is a separate breed of forensic accountants called Certified Forensic Accounting Professionals.<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </p><p>The <b>Certified Forensic Accountant (CRFAC)</b> program from the <b>American Board of Forensic Accounting</b> assesses Certified Public Accountants (CPAs) knowledge and competence in professional forensic accounting services in a multitude of areas.<sup id="cite_ref-:0_8-0" class="reference"><a href="#cite_note-:0-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> Forensic accountants may be involved in both litigation support (providing assistance on a given case, primarily related to the calculation or estimation of economic damages and related issues) and investigative accounting (looking into illegal activities). The American Board of Forensic Accounting was established in 1993.<sup id="cite_ref-:0_8-1" class="reference"><a href="#cite_note-:0-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> </p><p>Large accounting firms often have a forensic accounting department.<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> All of the larger accounting firms, as well as many medium-sized and boutique firms and various police and government agencies have specialist forensic accounting departments. Within these groups, there may be further sub-specializations: some forensic accountants may, for example, specialize in <a href="/wiki/Insurance" title="Insurance">insurance</a> <a href="/wiki/Claim_(legal)" class="mw-redirect" title="Claim (legal)">claims</a>, <a href="/wiki/Personal_injury" title="Personal injury">personal injury</a> claims, <a href="/wiki/Fraud" title="Fraud">fraud</a>, <a href="/wiki/Money_Laundering" class="mw-redirect" title="Money Laundering">anti-money-laundering</a>, <a href="/wiki/Construction" title="Construction">construction</a>,<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> or <a href="/wiki/Royalties" class="mw-redirect" title="Royalties">royalty</a> <a href="/wiki/Audit" title="Audit">audits</a>.<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> Forensic accounting used in large companies is sometimes called financial forensics. </p><p>The role of the forensic accountants differ from what auditors do.<sup id="cite_ref-:02_12-0" class="reference"><a href="#cite_note-:02-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> Forensic accountants are involved with investigating and analyzing the factual information brought about by the crime, whereas auditors handle the gross financial statements.<sup id="cite_ref-:02_12-1" class="reference"><a href="#cite_note-:02-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> Auditors detect financial deficiencies that need to be corrected, and they give suggestions to investors, based on their professional opinion, on the reliance of financial statements.<sup id="cite_ref-:02_12-2" class="reference"><a href="#cite_note-:02-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> Forensic accountants examine evidence of criminal offences and through this evidence, make efforts to improve the processes adopted by those affected.<sup id="cite_ref-:02_12-3" class="reference"><a href="#cite_note-:02-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> Though audits and forensic accounting investigations have their differences, they share a couple similarities; both require knowledge of the practices and processes possessed by the business and the general accounting principles concerned with the particular situation, and they both require the ability to interpret financial documents and be objective and impartial.<sup id="cite_ref-:02_12-4" class="reference"><a href="#cite_note-:02-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> </p><p>Forensic accountants combine knowledge of the law with their accounting skills.  They can assess companies, and help companies resolve issues.  This can help companies prevent corruption, fraud, embezzlement, etc. As with all accounting professionals, forensic accountants performing an audit of a company should remain neutral.  Large companies mainly use forensic accountants when performing audits; however, there are other uses for forensic accountants in companies.<sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> Forensic accountants often assist in professional <a href="/wiki/Negligence" title="Negligence">negligence</a> claims where they are assessing and commenting on the work of other professionals. Forensic accountants are also engaged in <a href="/wiki/Marital_and_family_law" class="mw-redirect" title="Marital and family law">marital and family law</a>, analyzing lifestyle for spousal support purposes, determining income available for child support, and equitable distribution of marital assets. </p><p>Forensic accounting and fraud investigation methodologies<sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> are different than internal auditing.<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> Thus forensic accounting services<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> and practice should be handled by forensic accounting experts, not by <a rel="nofollow" class="external text" href="https://www.iia.org.uk/about-us/what-is-internal-audit/">internal auditing</a> experts. Forensic accountants may appear on the crime scene a little later than fraud auditors; their major contribution is in translating complex financial transactions and numerical data into terms that ordinary laypersons can understand, because if the fraud comes to trial, the jury will be made up of ordinary laypersons. On the other hand, internal auditors investigate using checklists and techniques that may not surface the types of evidence that the jury or regulatory bodies look for in proving fraud. Forensic investigation fieldwork may carry legal risks and consultant malpractice risks if <a rel="nofollow" class="external text" href="https://www.iia.org.uk/about-us/what-is-internal-audit/">internal auditing</a> checklists are used, rather than the specialized skills of forensic accounting. </p><p>The fraud cycle describes the process which is taken by those in order to conduct a fraud.<sup id="cite_ref-:03_5-1" class="reference"><a href="#cite_note-:03-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> It begins with planning the actions of the fraud, which is then followed by the actual commitment of the act, ending with the conversion of the assets to cash.<sup id="cite_ref-:03_5-2" class="reference"><a href="#cite_note-:03-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> The main goal of Forensic accountants is to determine whether financial crime has been committed, and if so, to what extent. They are often used as expert witnesses to assist the judge or jury in forming the verdict.<sup id="cite_ref-:3_17-0" class="reference"><a href="#cite_note-:3-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> It is important that forensic accountants possess skills such as microeconomics, cost-center accounting systems, coming up with conclusions with little data, report writing, research skills and interview skills.<sup id="cite_ref-:3_17-1" class="reference"><a href="#cite_note-:3-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> </p><p>This process can employ one or more of the following techniques: review of <a href="/wiki/Public_records" title="Public records">Public records</a>; background investigations; interviews of knowledgeable parties; analysis of <a href="/wiki/Real_evidence" title="Real evidence">Real evidence</a> to identify possible <a href="/wiki/Forgery" title="Forgery">Forgery</a> and/or document alterations; <a href="/wiki/Surveillance" title="Surveillance">Surveillance</a> and inspection of business premises; analysis of individual <a href="/wiki/Financial_transaction" title="Financial transaction">Financial transactions</a> or statements; review of <a href="/wiki/Business_record" title="Business record">Business records</a> to identify fictitious vendors, employees, and/or business activities, or interrogation of suspects, questioning of witnesses or victims.<sup id="cite_ref-18" class="reference"><a href="#cite_note-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> </p><p>Forensic accountants are also increasingly playing more proactive risk reduction roles by designing and performing extended procedures as part of the statutory audit, acting as advisers to audit committees, <a href="/wiki/Fraud_deterrence" title="Fraud deterrence">fraud deterrence</a> engagements, and assisting in investment analyst research.<sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Methods">Methods</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Forensic_accounting&action=edit&section=4" title="Edit section: Methods"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Forensic accounting combines the work of an <a href="/wiki/Auditor" title="Auditor">auditor</a> and a public or private <a href="/wiki/Special_agent" title="Special agent">investigator</a>. Unlike auditors whose goal is focused on finding and preventing errors, the role of a forensic accountant is to detect instances of fraud, as well as identify the suspected perpetrator of the fraud.<sup id="cite_ref-Homer_172–187_2-1" class="reference"><a href="#cite_note-Homer_172–187-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> Some of the most common types of fraud schemes include overstating revenues, understating liabilities, inventory manipulation, asset misappropriation, and bribery/corruption. To discover these, forensic accountants apply a variety of techniques.<sup id="cite_ref-20" class="reference"><a href="#cite_note-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> </p><p>Forensic accounting methods can be classified into quantitative and qualitative. The qualitative approach studies the personal characteristics of the individuals behind financial fraud schemes. A popular theory of fraud revolves around the fraud triangle, which classifies the three elements of fraud as perceived opportunity, perceived need (pressures), and rationalization.<sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> This theoretical construct was first articulated by behavioral scientist <a href="/wiki/Donald_Cressey" title="Donald Cressey">Donald Cressey</a>.<sup id="cite_ref-22" class="reference"><a href="#cite_note-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup> More recently, forensic accountants have gone beyond incentive effects and focused on behavioral characteristics, a branch of accounting known as accounting, behavior and organizations, or <a href="/wiki/Organizational_behavior" title="Organizational behavior">organizational behavior</a>. Certain predictive factors, like being labeled as “narcissistic” or committing adultery, are common traits among fraud perpetrators.<sup id="cite_ref-:4_1-1" class="reference"><a href="#cite_note-:4-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> These characteristics are often not conclusive enough on their own to identify the culprit, but can help forensic accountants to narrow down a suspect list, sometimes based on behavioral or demographic factors.<sup id="cite_ref-23" class="reference"><a href="#cite_note-23"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup> </p><p>The quantitative approach focuses on financial data information and searches for abnormalities or patterns predictive of misconduct.<sup id="cite_ref-:4_1-2" class="reference"><a href="#cite_note-:4-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> Today, forensic accountants work closely with data analytics to dig through complex financial records. Data collection is an important aspect of forensic accounting because proper analysis requires data that is sufficient and reliable.<sup id="cite_ref-24" class="reference"><a href="#cite_note-24"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup> Once a forensic accountant has access to the relevant data, analytic techniques are applied. Predictive modeling can detect potentially fraudulent activities, entity resolution algorithms and social network analytics can identify hidden relationships, and <a href="/wiki/Text_mining" title="Text mining">text mining</a> allows forensic accountants to parse through large amounts of unstructured data quickly.<sup id="cite_ref-25" class="reference"><a href="#cite_note-25"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup> Another common quantitative forensic accounting method is the application of <a href="/wiki/Benford%27s_law" title="Benford's law">Benford's law</a>. Benford's law predicts patterns in an observed set of accounting data, and the more the data deviates from the pattern, the more likely that the data has been manipulated and falsified.<sup id="cite_ref-26" class="reference"><a href="#cite_note-26"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Analytical_techniques">Analytical techniques</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Forensic_accounting&action=edit&section=5" title="Edit section: Analytical techniques"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Forensic accountants utilize an understanding of <a href="/wiki/Economics" title="Economics">economic theories</a>, <a href="/wiki/Business_information" class="mw-redirect" title="Business information">business information</a>, <a href="/wiki/Financial_statements" class="mw-redirect" title="Financial statements">financial reporting</a> systems, accounting and auditing standards and procedures, <a href="/wiki/Data_management" title="Data management">data management</a> & <a href="/wiki/Electronic_discovery" title="Electronic discovery">electronic discovery</a>, <a href="/wiki/Data_analysis_techniques_for_fraud_detection" class="mw-redirect" title="Data analysis techniques for fraud detection">data analysis techniques for fraud detection</a>, <a href="/wiki/Evidence" title="Evidence">evidence</a> gathering and investigative techniques, and litigation processes and procedures to perform their work.<sup id="cite_ref-27" class="reference"><a href="#cite_note-27"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup> </p><p>When detecting fraud in public organizations accountants will look in areas such as billing, corruption, cash and non-cash asset misappropriation, refunds and issues in the payroll department. To detect fraud, companies may undergo management reviews, audits (both internally and externally) and inspection of documents.<sup id="cite_ref-:2_28-0" class="reference"><a href="#cite_note-:2-28"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup> Forensic accountants will often try to prevent fraud before it happens but searching for errors and in-precise operations as well as poorly documented transactions.<sup id="cite_ref-:2_28-1" class="reference"><a href="#cite_note-:2-28"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup> </p><p>The process begins with the forensic accountant gathering as much information as possible from clients, suppliers, stakeholders and anyone else involved in the company. Next, they will analyze financial statements in order to try and find errors or mistakes in the reporting of those financial statements as well as they will analyze any background information provided. The next step involves interviewing employees in order to try and find where the fraud may be occurring. Investigators will look at company values, performance reviews, management styles and the overall structure of the company. After this is complete the forensic accountant will try to draw conclusions from their findings.<sup id="cite_ref-29" class="reference"><a href="#cite_note-29"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Forensic_accounting&action=edit&section=6" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Benford%27s_law" title="Benford's law">Benford's law</a></li> <li><a href="/wiki/Certified_Fraud_Examiner" title="Certified Fraud Examiner">Certified Fraud Examiner</a></li> <li><a href="/wiki/Association_of_Certified_Fraud_Examiners" title="Association of Certified Fraud Examiners">Association of Certified Fraud Examiners</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Forensic_accounting&action=edit&section=7" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output 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title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Journal+of+Financial+Crime&rft.atitle=An+innovative+approach+in+combating+economic+crime+using+forensic+accounting+techniques&rft.volume=27&rft.issue=4&rft.pages=1253-1271&rft.date=2020-06-29&rft_id=https%3A%2F%2Fapi.semanticscholar.org%2FCorpusID%3A225744942%23id-name%3DS2CID&rft.issn=1359-0790&rft_id=info%3Adoi%2F10.1108%2FJFC-04-2020-0053&rft.aulast=Akinbowale&rft.aufirst=Oluwatoyin+Esther&rft.au=Klingelh%C3%B6fer%2C+Heinz+Eckart&rft.au=Zerihun%2C+Mulatu+Fikadu&rft_id=https%3A%2F%2Fwww.emerald.com%2Finsight%2Fcontent%2Fdoi%2F10.1108%2FJFC-04-2020-0053%2Ffull%2Fhtml&rfr_id=info%3Asid%2Fen.wikipedia.org%3AForensic+accounting" class="Z3988"></span></span> </li> <li id="cite_note-29"><span class="mw-cite-backlink"><b><a href="#cite_ref-29">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFI-LongKuang-HengSu-Li2018" class="citation journal cs1">I-Long, Lin; Kuang-Heng, Shih; Su-Li, Lin (December 2018). <a rel="nofollow" class="external text" href="https://www.proquest.com/docview/2279772537">"Following the Money- Constructing the Prototype of Digital Evidence Forensic Accounting Standard Operation Procedure for Government Audits"</a>. <i>Journal of Accounting, Finance and Management Strategy</i>. <b>13</b>: 141–162. <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><a href="/wiki/ProQuest" title="ProQuest">ProQuest</a> <a rel="nofollow" class="external text" href="https://search.proquest.com/docview/2279772537">2279772537</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Journal+of+Accounting%2C+Finance+and+Management+Strategy&rft.atitle=Following+the+Money-+Constructing+the+Prototype+of+Digital+Evidence+Forensic+Accounting+Standard+Operation+Procedure+for+Government+Audits&rft.volume=13&rft.pages=141-162&rft.date=2018-12&rft.aulast=I-Long&rft.aufirst=Lin&rft.au=Kuang-Heng%2C+Shih&rft.au=Su-Li%2C+Lin&rft_id=https%3A%2F%2Fwww.proquest.com%2Fdocview%2F2279772537&rfr_id=info%3Asid%2Fen.wikipedia.org%3AForensic+accounting" class="Z3988"></span></span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Forensic_accounting&action=edit&section=8" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a rel="nofollow" class="external text" href="http://www.iicfip.org">International Institute of Forensic Investigation Professionals Inc</a></li> <li><a rel="nofollow" class="external text" href="http://www.acfe.com">Association of Certified Fraud Examiners</a></li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20130819020246/http://www.aicpa.org/InterestAreas/ForensicAndValuation/Membership/Pages/Overview%20Certified%20in%20Financial%20Forensics%20Credential.aspx">Certified in Financial Forensics</a></li> <li><a rel="nofollow" class="external text" href="https://ssrn.com/abstract=2210016">Forensic Accountants, Forensic Accounting Certifications, and Due Diligence</a></li></ul> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1236075235">.mw-parser-output .navbox{box-sizing:border-box;border:1px solid #a2a9b1;width:100%;clear:both;font-size:88%;text-align:center;padding:1px;margin:1em 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