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Journal articles on the topic 'Forensic auditing'

Author: Grafiati

Published: 4 June 2021

Last updated: 26 July 2025

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1

Sari, Rida Perwita, Erna Sulistyowati, and Rika Puspita Sari. "Determinant of Audit Forensic in Indonesia." Jurnal Ilmiah Akuntansi 8, no. 2 (2023): 587–606. http://dx.doi.org/10.23887/jia.v8i2.67675.

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This study aims to examine the influence of determinants on forensic audits, which were conducted on educators and internal auditors in Indonesia. Empirical studies in a quantitative context include statistical analysis in data management. The sampling technique was carried out randomly from the population. Research with survey techniques with the help of questionnaires. Data analysis was carried out by direct and indirect tests with the help of WarpPLS (SEM). The results of this study indicate that communication skills has an effect on forensic auditing, problem solving skills has an effect o

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2

AHMED, ANWER SAAD AL-HADRAWI. "The Role of Forensic Auditing in Enhancing Ethical Compliance in the Accounting and Auditing Profession." GPH-International Journal of Business Management 07, no. 03 (2024): 55–68. https://doi.org/10.5281/zenodo.10845533.

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<strong>The research aims to investigate the role of forensic auditing in enhancing ethical compliance in the accounting and auditing profession, especially considering that auditing is fundamentally based on honesty, integrity, and transparency, and requires professional conscience free from bias, personal opinions, and favoritism. A descriptive approach was adopted to study the phenomenon, and a survey was used to collect data from the field of study. The research included a sample of employees from government banks in Karbala province. Given the importance of the auditor's role and ethical

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3

Supriatna, Nono, and R. Nelly Nur Apandi. "PENGEMBANGAN SILABUS AKUNTANSI FORENSIK BAGI MAHASISWA PROGRAM STUDI AKUNTANSI." Jurnal Riset Akuntansi dan Keuangan 5, no. 2 (2017): 1495–500. https://doi.org/10.17509/jrak.v5i2.8801.

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Abstract. This research aims to develop a syllabus used in the forensic accounting program accounting studies in S1. The study is conducted by collecting, examining and developing forensic accounting course syllabi that are already used in some universities in Indonesia and overseas. This research used qualitative methodology. This research used depth interview with a participant who expert in accounting forensic and auditing. This study illustrates that the lecture material includes a material that consists of the definition of forensic accounting, the forensic accounting profession and its r

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Celestine Chukwutem Ebogbue, Celestine Chukwutem Ebogbue. "Forensic Audit and Investigations in Nigeria Public Sector: A Literature Review Approach." International Journal of Research and Scientific Innovation XI, no. VII (2024): 464–73. http://dx.doi.org/10.51244/ijrsi.2024.1107034.

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Forensic auditing had a camera upon which several unnoticed crimes could be unveiled in most organizations. No sector could boast of not having been touched by the wave of emerging crimes that are not known to conventional crimes. The Nigerian public sector is of interest considering the waves of fraud, mismanagement, and abuse of power office that have resulted in the misuse of public funds and which ordinarily would have been exposed using the expertise of forensic investigations auditing and investigations. The Nigerian National Petroleum Corporation (NNPC) under the watch of a former minis

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Awotomilusi and Johnson Folashade Anita. "EFFECT OF FORENSIC AUDITING ON THE FINANCIAL PERFORMANCE OF SELECTED FOOD AND BEVERAGE FIRMS IN NIGERIA." International Journal of Business Management and Economic Review 08, no. 02 (2025): 153–66. https://doi.org/10.35409/ijbmer.2025.3666.

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This study is based on the premise that forensic auditing plays a crucial role in the identification and rectification of financial irregularities and has the potentials to influence the financial performance of these organizations. The study examined the effect of forensic auditing on the financial performance of selected food and beverage firms in Nigeria, Specifically, the study evaluated the effects of forensic auditing techniques, forensic auditing competence and forensic data analytics on financial performance of listed food and beverages firms in Nigeria. Anchored on Stakeholder theory

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6

Wahyuandari, Wenni. "The Role of Forensic Auditing in Detecting and Preventing Financial Fraud in Organizations." Journal of Academic Science 2, no. 1 (2025): 212–21. https://doi.org/10.59613/1hay7432.

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This study examines the critical role of forensic auditing in detecting and preventing financial fraud within organizations, utilizing a qualitative approach through literature review and library research. Financial fraud remains a significant threat to organizational sustainability, eroding trust, and financial stability. Forensic auditing, combining investigative techniques and accounting expertise, has emerged as an effective tool to identify fraudulent activities and mitigate associated risks. By analyzing scholarly articles, case studies, and industry reports, this research explores the m

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7

Almeida Blacio, Jorge Hernan. "El Rol de la Auditoría Forense en la Detección de Fraudes Corporativos." Revista Científica Zambos 3, no. 2 (2024): 74–96. http://dx.doi.org/10.69484/rcz/v3/n2/18.

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This article reviews the role of forensic auditing in the detection of corporate fraud through a qualitative literature review. Forensic auditing is essential to identify and prevent fraudulent activities, promoting ethics and transparency within organizations. Advanced methods such as data analysis, interviews and interrogations, and documentary reviews, which have proven to be effective, are discussed. Technological innovations, such as artificial intelligence and blockchain, have significantly enhanced these capabilities, although organizational obstacles such as internal resistance and lac

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8

Genevieve Okafor, Ifeoma Naibe, Aniel K. Diala, and Ehisuoria E. Akhuemonkhan. "The role of forensic auditing in strengthening corporate transparency and fraud prevention in financial institutions." Finance & Accounting Research Journal 7, no. 2 (2025): 126–32. https://doi.org/10.51594/farj.v7i2.1857.

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Financial fraud poses a significant threat to the stability and integrity of financial institutions, undermining investor confidence and economic stability. As financial crimes become increasingly sophisticated, forensic auditing has emerged as a critical tool in detecting fraudulent activities, enhancing corporate transparency, and ensuring regulatory compliance. This paper explores various forensic auditing techniques and their effectiveness in identifying and preventing financial fraud within financial institutions. It examines how forensic audits contribute to corporate accountability by u

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9

Olinsky, Alan D., Paul M. Mangiameli, and Shaw K. Chen. "Statistical Support of Forensic Auditing." Interfaces 26, no. 6 (1996): 95–104. http://dx.doi.org/10.1287/inte.26.6.95.

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10

Dewan, Azmal Hossain. "Awareness towards Forensic Accounting and What Non-Accounting Experts Need to Know." International Journal of Science and Business 4, no. 4 (2020): 128–43. https://doi.org/10.5281/zenodo.3757586.

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Multidisciplinary areas of accounting are increasing day by day. One such multidisciplinary area is forensic accounting. Due to the increase of corporate frauds like in the cases of Enron and WorldCom, organizations are putting a special effort into the investigation of frauds. To investigate fraud, corporations need to be prepared.  One way of this preparation is understanding the ideas of forensic accounting and the scopes and areas of forensic accounting. Not only for corporations but also for non-accounting experts knowledge of forensic accounting is important. This theoretical review

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11

Ngumar, Sutjipto. "AUDIT FORENSIK OLEH AKUNTAN PUBLIK SEBAGAI SALAH SATU BUKTI PERKARA DI PENGADILAN." EKUITAS (Jurnal Ekonomi dan Keuangan) 5, no. 2 (2016): 200. http://dx.doi.org/10.24034/j25485024.y2001.v5.i2.1929.

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Audit Forensic is a falseness auditing, connected with criminal case and an audited with falseness connected with governmental financial and other object including corruption as a special criminal result. As the most cases corruption in the world, cleaning in the whole level of corruption, collutin and Nepotism (KKN), the goverment of Indonesia ask for assistance to Public Accountant to take Forensic Auditing for falseness done by government and private apparatures.This paper presented to know how far the special audit (Forensic) for financial can be used as a falseness evidence in the law cou

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12

Romero-Carazas, Rafael, Antony Paul Espíritu-Martínez, Margoth Marleny Aguilar-Cuevas, et al. "Forensic auditing and the use of artificial intelligence: A bibliometric analysis and systematic review in Scopus between 2000 and 2024." Heritage and Sustainable Development 6, no. 2 (2024): 415–28. http://dx.doi.org/10.37868/hsd.v6i2.626.

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A significant and successful approach to fraud detection includes artificial intelligence in forensic auditing. Forensic auditors can now respond quickly to suspicious circumstances and take preventative action before fraud spreads and causes further damage to the organization, all thanks to artificial intelligence that has enabled early fraud identification. This article analyzes forensic auditing and the use of artificial intelligence through a bibliometric analysis in Scopus and a systematic literature review. The samples were documents selected using Boolean operators with keywords in Engl

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13

MVUNABANDI, Jean Damascene. "Effectiveness of Forensic Auditing on Fighting Fraud Among Non-Government Organisations in South Africa." International Journal of Environmental, Sustainability, and Social Science 4, no. 3 (2023): 680–94. http://dx.doi.org/10.38142/ijesss.v4i3.388.

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This article sought to empirically establish the effectiveness of proactive forensic auditing techniques for 30 non-government organisations in the eThekwini region, South Africa. This article adopted quantitative and descriptive survey research. The data for this research was gathered via the use of the quantitative research method through an online questionnaire which was designed in a 5-point Likert scale and used for data analysis. Robustness analysis was entirely performed using SPSS software version 27 for statistical analysis. The study’s results showed that there exists a positive stat

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14

Shakir, Saifullah, and Ghulam Abbas. "Role of Forensic Auditing in Enhancing the Efficiency of Public Sector Organization." Reviews of Management Sciences 2, no. 2 (2020): 40–59. http://dx.doi.org/10.53909/rms.02.02.030.

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Purpose: The aim of study is to investigate the importance of forensic auditing practices in detecting and preventing financial fraud as well as enhancing the efficiency of Public owned entities. Corruption and frauds both are gargantuan twin brothers that have halted the peace of growth for economy, especially developing nations like Pakistan. Many large scale public owned entities are reeling due to corruption and fraud. Design/Methodology/Approach: Survey was carried out and data were collected from the public sector organizations. Partial Least Square-Structural Equation Modeling (PL

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15

Khofidah Pujilestari and Nera Marinda Machdar. "Pengaruh Akuntansi Forensik, Audit Investigatif, Dan Independensi Auditor Terhadap Pengungkapan Fraud." MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis 2, no. 3 (2024): 18–27. http://dx.doi.org/10.59246/muqaddimah.v2i3.849.

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This article examines the influence of forensic accounting, investigative auditing, and auditor independence on fraud disclosure. The aim is to create a hypothesis regarding the influence of each variable that will be used in future research. The results of this literature review are: Forensic Accounting, Investigative Auditing, and Auditor Independence influence Fraud Disclosure.

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16

Bani, Pristiwanto, and Nurhayati Siregar. "Forensic Audit in Fraud Detection and Prevention for General Insurance Claims: A Literature Review." International Journal of Integrative Research 3, no. 3 (2025): 191–204. https://doi.org/10.59890/ijir.v3i3.422.

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This paper presents a comprehensive literature review on the application of forensic audit techniques to detect and prevent fraud in general insurance claims. The review encompasses studies published between 2020 and 2025, focusing on the evolving role of forensic auditing within the insurance industry. Our analysis reveals several key themes: 1) The increasing sophistication of insurance fraud schemes has necessitated more advanced forensic audit methods, including the integration of data analytics and artificial intelligence. 2) Forensic auditing plays a critical role in uncovering existing

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17

Maclean, Sindisile. "Examining Auditing as an Essential Element of Financial Management and Good Governance in Local Government." Africa’s Public Service Delivery and Performance Review 2, no. 2 (2014): 82. http://dx.doi.org/10.4102/apsdpr.v2i2.53.

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The purpose of the article is to address issues of auditing in the context of financial management as a contribution to good governance. Generally, not all local governments have effective and operational audit units and committees. As a result, auditing is not used as an essential element of good governance and this leads to bad audit outcomes like disclaimers and adverse opinions. The bad audit outcomes in local government have motivated the researcher to conduct the study on auditing. There are internal factors within the municipalities as well as external factors that are of interest and d

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18

Hurtado-Guevara, Richard Fernando, and César Iván Casanova-Villalba. "La Auditoría Forense como Herramienta para la Detección de Fraudes Financieros en Ecuador." Revista Científica Zambos 1, no. 1 (2022): 33–50. http://dx.doi.org/10.69484/rcz/v1/n1/52.

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Forensic auditing is an essential tool for detecting financial fraud in Ecuador, a problem that affects both the public and private sectors. Forensic auditing uses advanced techniques of data analysis and reconstruction of financial events, allowing the discovery of complex irregularities and the recovery of misappropriated assets. Emblematic cases such as Petroecuador and Coopera demonstrate its effectiveness in identifying and tracing illicit transactions, resulting in the recovery of millions of dollars. However, their implementation faces significant challenges, including institutional bar

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19

Mvunabandi, Jean Damascene. "Modelling Proactive Fraud Risk Management Practices in South Africa’s Non-governmental Organisations." Journal of Accounting and Finance in Emerging Economies 9, no. 3 (2023): 295–312. http://dx.doi.org/10.26710/jafee.v9i3.2618.

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Purpose: This article empirically investigated the relationship between forensic auditing techniques fraud risk management, focusing on financial statement fraud among non-government organisations (NGOs). It aimed to determine whether forensic auditors prevent, detect, investigate, and respond to the risk of financial statement fraud among these organisations. Design/Methodology/Approach: This study adopted used mixed research method. Data gathered through questionnaire and semi-structured interviews. SPSS was used descriptive statistics analysis. Robustness analysis was entirely perform

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20

Polo, Orlando Castellanos, Nelvis Navarro Charris, Enoc Barrientos Perez, Olson Ortiz Tovar, and Ingrid Faneth Cárdenas Cantillo. "Forensic Audit: A Case of Automotive Company, Legal and Accounting Aspect." Journal of Law and Sustainable Development 11, no. 12 (2023): e2715. http://dx.doi.org/10.55908/sdgs.v11i12.2715.

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Objective: The purpose of the research is to describe the process and the results obtained in the application of forensic auditing to the administrative accounting management of an automotive company, analyzing the possible risks that affect the sustainability of the organization, as well as the role of the auditor in the assurance of financial information. Theoretical Framework: The purpose of a forensic audit is to validate any potential risk of fraud within an organization, by corroborating findings from an internal audit and starting with a presumption of fraud. It is essential to detect a

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21

Perwita Sari, Rida, Agussalim Agussalim, Muhamad Mahsun, and Rika Puspita Sari. "The Role Of Forensic Accounting Curriculum In Forensic Audit." International Journal of Educational Research & Social Sciences 3, no. 4 (2022): 1828–31. http://dx.doi.org/10.51601/ijersc.v3i4.480.

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The purpose of the study is to identify the gap between the practice requirements and the outputs of the audit education and training center and to identify the contribution of the forensic accounting curriculum in filling the gap. This study uses a quantitative approach. The sample is 124 respondents with professional backgrounds as auditors and accountants educators in Indonesia. The data collection method implemented in this research is the survey method through the distribution of questionnaires and direct interview techniques with the non-participatory observation which aims to find out m

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SUNDAY, SAM, ENEKWE CHINEDU INNOCENT, and OBASI JOHN OGBONNIA. "EFFECT OF FORENSIC ACCOUNTING SERVICES ON FRAUD PREVENTION OF LISTED DEPOSIT MONEY BANKS IN FCT ABUJA, NIGERIA." International Journal of Social Sciences and Management Review 07, no. 04 (2024): 59–71. http://dx.doi.org/10.37602/ijssmr.2024.7406.

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In the recent years, forensic has become vital not only for policy makers but also for all the users of information to ensure, the trust of different stakeholder groups beyond the stockholders is critical which necessitated the study on effect of forensic accounting services on fraud prevention of listed deposit money banks in FCT Abuja, Nigeria. The study adopted primary sources of survey research design for data collection through the use of five-point likert scale structured closed-ended questionnaire of fifteen listed deposit money banks in FCT Abuja, Nigeria. The study was anchored on bot

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Gray, Dahli. "Forensic Accounting And Auditing: Compared And Contrasted To Traditional Accounting And Auditing." American Journal of Business Education (AJBE) 1, no. 2 (2008): 115–26. http://dx.doi.org/10.19030/ajbe.v1i2.4630.

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P.A., Ibhawaegbele. "The Place of Forensic Accounting in External Audit Practice." International Journal of Scientific Research and Management (IJSRM) 11, no. 12 (2023): 5704–9. http://dx.doi.org/10.18535/ijsrm/v11i12.em17.

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This study focused on the place of forensic accounting in external audit practice. The need for auditing was necessitated following separation of ownership from control. Auditing requires the external auditor to carry out an unbiased examination and investigation of the financial statement of any firm with a view to express an opinion on its truth and fairness in accordance. On the other hand, forensic accounting or auditing is a special audit for the purpose of litigation in the court of law. This implied that it required special methodological approach which is completely different from trad

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Musalam, Lulwa Isa AI, and Gagan Kukreja. "The Role of Forensic Accounting in Fraud Investigations: A Survey Based Research from Kingdom of Bahrain." Journal of Business Management and Information Systems 2, no. 1 (2015): 168–84. http://dx.doi.org/10.48001/jbmis.2015.0201016.

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Forensic accounting is the practice of utilizing accounting, auditing and investigative skills to assist in legal matters. The increase in number of frauds and fraudulent activities around the world has emphasized the need for forensic accountants. This research aims at define forensic accounting and differentiates between forensic accounting and traditional accounting and auditing. The study then explores the role of forensic accountants in fraud investigation and the knowledge and skills forensic accountants are expected to possess. Finally, the study will explain the role of forensic accoun

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Darwin, Khadijah. "Strengthening Public and Private Accountability through Digital Forensic Accounting." Sinergi International Journal of Accounting and Taxation 2, no. 4 (2024): 225–38. https://doi.org/10.61194/ijat.v2i4.717.

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This study presents a comprehensive narrative review on the evolution and application of forensic accounting in both public and private sectors within the context of digital transformation. It aims to analyze how the integration of forensic techniques with emerging technologies enhances fraud detection and prevention efforts. Utilizing a structured thematic analysis of current literature, the review synthesizes findings from multiple international contexts and disciplines, including auditing, governance, law, and data science. The analysis reveals that private organizations are leading in the

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Ganapathy, Venkatasubramanian. "AI-Based Risk Assessments in Forensic Auditing: Benefits, Challenges and Future Implications." Shodh Sari-An International Multidisciplinary Journal 03, no. 04 (2024): 100–128. http://dx.doi.org/10.59231/sari7750.

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Forensic auditing is a critical component of ensuring financial integrity and detecting fraud within organizations. Traditional methods of risk assessment in forensic auditing often rely on manual processes, which can be time-consuming, labour-intensive, and prone to human error. In recent years, the integration of artificial intelligence (AI) techniques has revolutionized the field, offering more efficient and accurate risk assessment capabilities. This abstract explores the role of AI-based risk assessment in forensic auditing, highlighting its benefits, challenges, and future implications.

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Simeunovic, Natasa, Gojko Grubor, and Nenad Ristic. "Forensic accounting in the fraud auditing case." European Journal of Applied Economics 13, no. 2 (2016): 45–56. http://dx.doi.org/10.5937/ejae13-10509.

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Richard, Golden G., Vassil Roussev, and Lodovico Marziale. "Forensic discovery auditing of digital evidence containers." Digital Investigation 4, no. 2 (2007): 88–97. http://dx.doi.org/10.1016/j.diin.2007.04.002.

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Duchitanga-Plasencia, Ángel Eduardo, and Pedro Enrique Zapata-Sánchez. "Forensic auditing: a comprehensive analysis from a conceptual and methodological perspective." Revista Metropolitana de Ciencias Aplicadas 7, no. 2 (2024): 129–41. http://dx.doi.org/10.62452/jpjbrs16.

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In the field of forensic auditing, corporate fraud detection is addressed through a comprehensive approach. In this sense, the objective of this study is to evaluate the existing practical approaches in this discipline to determine their effectiveness and contribution to the field. To achieve this objective, a comprehensive review of the specialized literature is conducted, focusing on methodologies, tools and techniques used in forensic auditing. The results reveal the importance of understanding the causes of fraud, the applicability of the Fraud Triangle as a conceptual model, the importanc

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Bukar, Aji Bukar, Femi Adebisi Joseph, and Bala Abdulrahman Sani. "Forensic Dispute Resolution and Auditing Efficacy on Fraud Prevention in Public Agricultural Sector in Nigeria." Social Science Journal for Advanced Research 5, no. 1 (2025): 37–47. https://doi.org/10.5281/zenodo.14799912.

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Fraud in Nigeria’s public agricultural sector poses significant threats to economic sustainability, food security, and sectoral development. This study investigates the efficacy of forensic dispute resolution and forensic auditing in preventing fraud within the sector. Using a descriptive survey design, data were collected from staff within the Department of Finance and Accounts at the Federal Ministry of Agriculture Headquarters in Abuja. A total of 384 valid responses were analyzed using the Partial Least Square Structural Equation Model (PLS-SEM). Findings reveal that forensic dispute

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Prasetiyo, Yudhi Prasetiyo, Diky Paramitha, Etik Ipda Riyani, and Faizul Mubarok. "Integrasi Penerapan Akuntansi Forensik dan Audit Investigatif dalam Mendeteksi Fraud: Studi Literatur." Jurnal Buana Akuntansi 8, no. 1 (2023): 16–29. http://dx.doi.org/10.36805/akuntansi.v8i1.3062.

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Financial scandals often occur in the business world, and many cases such as KKN (corruption, collusion, and nepotism), manipulation of financial reports, and money laundering often occur. These various kinds of issues are very good and very interesting to discuss because there are many ways that actors use to provide information that is made up of neat schemes but end up committing fraud to various parties. The purpose of this research was to find out the role of forensic accounting and investigative auditing in finding and detecting fraud through a literature review. The research process was

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Arens, Alvin A., and Randal J. Elder. "Perspectives on Auditing Education after Sarbanes-Oxley." Issues in Accounting Education 21, no. 4 (2006): 345–62. http://dx.doi.org/10.2308/iace.2006.21.4.345.

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The events leading up to and culminating in the passage of the Sarbanes-Oxley Act of 2002 dramatically impacted the auditing profession and auditing practice. Auditing is again the primary revenue source at the major accounting firms and is growing significantly. The auditing environment after passage of the Act demands students with greater understanding of risk assessment, including business and fraud risks, forensic accounting skills, the ability to understand and document controls and link controls to assertions and audit evidence, and the competence to deal with corporate governance and o

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Al-zoubi, Abdullah Mohammad, and SaqerSuliman Al-Tahat. "The Impact of External Auditors Practice of Electronic Auditing on Fraud Detection: External Auditors' Awareness of the Fundamental Principles of Ethics for Members Providing Forensic Accounting Service and Forensic Accountant Skills as Moderate Variables." Data and Metadata 4 (January 29, 2025): 664. https://doi.org/10.56294/dm2025664.

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The objective of the study was to measure the impact of external auditors' electronic auditing practice on fraud detection, and to measure the moderating impact of external auditors' awareness of the fundamental principles of ethics for members providing forensic accounting services and the skills of the forensic accountant on the relationship between external auditors' electronic auditing practice and fraud detection. The descriptive-analytical approach was used to achieve the objective of the study. A questionnaire was designed to collect data on the fundamental principles of ethics, the ski

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Anipiriworima, NGEREHO-A, Tamunonimim, ENEKWE Chinedu Innocent, and FREEMAN Ngatuwa Tumba. "Effect of Forensic Accounting Skills on Fraud Management of Selected Federal Ministries, Departments and Agencies (MDAs) in Nigeria." Asian Journal of Economics, Business and Accounting 25, no. 3 (2025): 38–48. https://doi.org/10.9734/ajeba/2025/v25i31693.

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Aim: The growing level of fraud in Nigeria has created the need for the use of forensic accounting skills in fraud management. Many scholars have attempted to analyze the forensic accounting skills on fraud management in Nigeria to assess their nature and degree of significance using different measurements with mixed results, which necessitated this study on the effect of forensic accounting skills on the fraud management of selected federal ministries, departments, and agencies in Nigeria. Methodology: Forensic accounting skills are an independent variable proxied by accounting and auditing s

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Adejoke Osanyinbola, Oluwatosin. "Technology-Based Forensic Auditing and Financial Crime Detection: An Empirical Analysis of Deposit Money Banks in Nigeria." African Journal of Accounting and Financial Research 7, no. 2 (2024): 121–32. http://dx.doi.org/10.52589/ajafr-0q6dvldm.

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The advent and rapid rate of technological development have prompted various fields of study to receive a new touch. One of those fields of study that has been revamped by the technological revolution is accounting. This study examined technology-based forensic auditing and financial crime detection: an empirical analysis of deposit money banks in Nigeria. The research design adopted in the study is the survey design. The survey design was adopted because the data for the study was extracted through the primary method of distributing questionnaires to the respective respondents. The population

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Kumari Tiwari, Reshma, and Jasojit Debnath. "Forensic accounting: a blend of knowledge." Journal of Financial Regulation and Compliance 25, no. 1 (2017): 73–85. http://dx.doi.org/10.1108/jfrc-05-2016-0043.

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Purpose The purpose of this paper is to develop an insight into the skill sets that forensic accounting practitioners need to possess to succeed in the practice of forensic accounting. Design/methodology/approach The present paper is based on a literature review. Findings Forensic accounting education is multi-disciplinary. It encompasses auditing, accounting, statistics, information technology (IT), legal rules and human skills. It is similar to auditing, yet different. Hands-on statistical tools act like an additional equipment for quick delivery of the output when data are large. Proficienc

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Niyitegeka, Jean Pierre. "Forensic Accounting and Fraud Control in Auditing Firms in Kigali, Rwanda." Journal of Finance and Accounting 7, no. 10 (2023): 92–100. http://dx.doi.org/10.53819/81018102t4233.

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The primary goal of this study was to determine how forensic accounting contributes to fraud prevention and control within the Auditing Firms in Kigali, Rwanda. More specifically, the stud y sought to examine how internal controls, knowledge of forensic accounting and skills and management tools influence fraud control in Auditing Firms in Kigali, Rwanda. The study was anchored on Fraud Triangle Theory and Fraud Diamond Model. Descriptive research design was adopted to help determine patterns and trends in order to make conclusions from the data collected. The target population for this study

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Jonathan Muterera Ph.D., FCPA, CPA, CFE. "DEVELOPING A MEASUREMENT INSTRUMENT FOR TECHNICAL AND ANALYTICAL SKILLS IN AUDITING FOR ENHANCED FRAUD DETECTION." Finance & Accounting Research Journal 6, no. 2 (2024): 226–40. http://dx.doi.org/10.51594/farj.v6i2.821.

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This study bridges a significant gap in forensic accounting and fraud detection by establishing a standardized measure for Technical and Analytical Skills (TAS) in external auditing. Despite the acknowledged importance of TAS in fraud detection, the absence of a universally accepted definition and measurement instrument has limited the field's advancement. This research introduces a validated TAS measurement instrument, underpinned by a novel framework that categorizes TAS into six critical dimensions: Substantive Analytical Procedures, Technical Tools and Software, Critical Thinking, Innovati

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Najih, Mohammad Kholis Fajrun. "Forensic Auditing in Fraud Detection and Prevention: Integration of Technology, Internal Audit, and Anti-Fraud Regulation." Fairness 1, no. 1 (2025): 47–63. https://doi.org/10.70764/gdpu-fr.2025.1(1)-04.

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Objective: This study aims to analyze fraud trends and patterns in the banking and corporate sectors, evaluate the effectiveness of internal audits in detecting fraud, and examine the role of technology and regulation in improving audit fraud detection. Research Design & Methods: This research uses a systematic literature review (SLR) method with a qualitative descriptive approach. Data was collected from the Scopus database using the Publish or Perish tool, resulting in 93 articles related to forensic audit, auditing, and fraud detection. The articles obtained were then filtered down to t

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Khresat, Ola, Rania Al-Omari, and Suhad Jaradat. "Internal Audit's Mediating Role in the Relationship between Forensic Accounting, Disclosure and Transparency in Financial Statements: Jordanian Certified Public Accountants’ Perspective." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 22 (May 16, 2025): 948–61. https://doi.org/10.37394/23207.2025.22.79.

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This study aims to pinpoint the mediating role of internal auditing in the relationship between forensic accounting, disclosure, and transparency in the financial statements from the point of view of Jordanian public certified accountants to reduce the problems faced by companies in disclosure and transparency processes in the financial statements.The research sample consists of the certified public accountants in Jordan. Achieving the study objectives necessitates using the descriptive analytical approach for the data. The research instrument is a 56-item questionnaire used to measure the var

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Ekwe, Michael. C., J. U. B. Azubike, and Laime Isaac Odogu. "Forensic Auditing and Public Sector Fraud Detection in Rivers State, Nigeria." International Journal of Trend in Scientific Research and Development 4, no. 1 (2019): 109–18. https://doi.org/10.5281/zenodo.3604705.

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The study examined The need for forensic auditing in public sector fraud Reduction in Nigerian public sector. To achieve this objective, data was collected from secondary source which include press reports, report of Economic and Financial Crime Commission EFCC , Report of Independent and Corrupt Practices Commission ICPC and Report from investigation committees. Two hypotheses were tested with the use of simple regression analysis. The results revealed that there is a significant relationship between forensic audit and fraud reduction also, that an increase in Forensic Audit significantly lea

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Elisa Khoeriyah Sukawanda and Cris Kuntadi. "Faktor-Faktor Yang Mempengaruhi Upaya Pencegahan Dan Pengungkapan Fraud: Peran Penting Akuntansi Forensik, Dan Audit Investigasi." Journal of Islamic Economics and Finance 2, no. 2 (2024): 207–21. http://dx.doi.org/10.59841/jureksi.v2i2.1159.

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Fraud is not a new disease in the global economy. This crime can even cause extraordinary losses to the business world, the country and the world. According to the ACFE, fraud costs businesses 5% of their total revenue each year. Therefore, preventative and disclosure measures are also important to address this serious problem. One of them is forensic accounting and investigative auditing. However, because it is a new field, few people understand forensic accounting and investigative auditing, still have questions about fraud, and do not know techniques for preventing and detecting fraud. This

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Islam, Md Hafizul, Rakibul Islam, and Shamima Islam. "Enhancing Audit Effectiveness through Forensic Accounting: A Case Study Approach." International Journal of Science and Business 40, no. 1 (2024): 180–98. http://dx.doi.org/10.58970/ijsb.2451.

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The research has attempted to present the major contribution that forensic accounting can make in enhancing the effectiveness of audits in general but in particular in exposing financial fraud and ensuring increased levels of corporate accountability. A series of case examples will be used to show how forensic accounting techniques are integrated with more traditional audit practices to enhance one's ability to recognize and prevent fraud. In the results, forensic accounting is therefore further fortifying the auditing framework and is more likely to ensure that complex financial transactions

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Eguando, Temisan. "Technological Forensic Auditing and Financial Crime Detection in Nigeria: A Study of Selected Deposit Money Banks." African Journal of Accounting and Financial Research 6, no. 4 (2023): 70–80. http://dx.doi.org/10.52589/ajafr-gu8bxjad.

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Financial crime has been one of the current challenges faced by organizations especially deposit money banks. To ameliorate this ugly development, technology-enabled forensic auditing was introduced in addition to conventional auditing. This study examined the impact of technological forensic auditing on financial crime detection in Nigeria; a study of selected deposit money banks in Nigeria. The theories reviewed in the study are the strain theory, the theory of inspired confidence, and the credibility theory. The study adopted the survey design. The population of the study is made up of the

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Mahsun, Mohamad, Oluwatoyin Muse Johnson Popoola, and Rida Perwita Sari. "The Role of Forensic Accounting and Non-Financial Measurement for the Financial Audit." Asia Pacific Fraud Journal 8, no. 2 (2023): 197. http://dx.doi.org/10.21532/apfjournal.v8i2.243.

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Due to a lack of competency, including knowledge and experience, non-financial measurement skills are now required by auditors in order to prove fraud. As a result, this research aims to identify the gap between the practice requirements and the output of the audit training centre and the role of the forensic accounting curriculum in filling that gap. This research examines the best strategies for establishing competent and reliable auditing practice results. The non-participatory observation data mining method is used in this study. The study discovered that the auditing education and trainin

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Kidirmaganbetova, A. I., and A. Bagieńska. "Economic implications of technological innovations in forensic audit: enhancing financial integrity and corporate governance." Bulletin of "Turan" University, no. 1 (March 25, 2025): 372–87. https://doi.org/10.46914/1562-2959-2025-1-1-372-387.

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The article discusses innovative approaches in forensic audit and their impact on the detection and prevention of financial fraud. Modern technologies such as big data analytics, machine learning and blockchain are transforming traditional auditing methods, providing higher accuracy and efficiency in identifying anomalies in financial statements. However, with the introduction of these technologies, certain challenges arise, including the need for qualified personnel, high technology costs and problems integrating new methods into existing processes. The purpose of the is to analyse the advant

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Cintya Nari Ratih, I. Dewa Ayu, and Eka Ardhani Sisdyani. "Audit Forensik, Audit Investigasi, dan Profesionalisme Terhadap Pengungkapan Kecurangan di BPKP." E-Jurnal Akuntansi 33, no. 1 (2023): 145. http://dx.doi.org/10.24843/eja.2023.v33.i01.p11.

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The research objective is to obtain empirical evidence of the effect of disclosing fraud on forensic auditing, investigative auditing and professionalism. The research was conducted at BPKP Bali Province. The number of samples used were 37 samples with purposive sampling method. The research instrument used was a questionnaire. The collected data were analyzed using multiple linear regression techniques. The results showed that the forensic audit had no effect on disclosing fraud, while the investigative audit and professionalism had a positive effect on disclosing fraud. The implications of t

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Conde-Sousa, E., N. Pinto, and A. Amorim. "Reference DNA databases for forensic species identification: Auditing algorithms." Forensic Science International: Genetics Supplement Series 7, no. 1 (2019): 564–66. http://dx.doi.org/10.1016/j.fsigss.2019.10.091.

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Gupta, Meenu, Pradeep Kumar Aggarwal, and Rekha Gupta. "Corporate Sustainability with Forensic Auditing: An Evidence from India." International Journal of Experimental Research and Review 35 (November 30, 2023): 128–37. http://dx.doi.org/10.52756/ijerr.2023.v35spl.012.

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The repercussions of fraud are huge and sufferers are many. An organisation's very existence and sustainability of an organisation is threatened by frauds, which remain unchecked due to weak corporate governance norms and inadequacy of audit function in detection of financial statement frauds. This culminates in the closure of the entity at the cost of the interests of various stakeholders. Forensic accounting and auditing not only help detect fraud but can also prevent fraud by strengthening the corporate governance practices in an organisation. ABG Shipyard Ltd., belonging to one of the olde

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