Relevant bibliographies by topics / Fraud Forensics / Dissertations / Theses
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Dissertations / Theses on the topic 'Fraud Forensics'

Author: Grafiati
Published: 2 June 2025
Last updated: 31 July 2025

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1

Deckert, Joseph. "Patterns of Fraud: Tools for Election Forensics." Thesis, University of Oregon, 2013. http://hdl.handle.net/1794/13331.

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Election fraud is a serious problem in a number of modern democracies. While election observers can combat this problem to some extent, election forensics aims to provide a low-cost supplement. Forensic tools uncover irregular patterns in aggregate election data which are consistent with fraud. This dissertation improves upon existing tools and establishes methods of controlling for other factors which could cause irregular patterns. These tools are utilized in three cases studies in an effort to better understand the nature of election fraud.
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Mack, Verena [Verfasser]. "The Fingerprints of Fraud : An In-depth Study of Election Forensics with Digit Tests / Verena Mack." Konstanz : KOPS Universität Konstanz, 2016. http://d-nb.info/1206096829/34.

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3

Olsson, Jens. "Digital Evidence with Emphasis on Time." Thesis, Blekinge Tekniska Högskola, Avdelningen för programvarusystem, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-3774.

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Computer Forensics is mainly about investigating crimes where computers has been involved. There are many tools available to aid the investigator with this task. We have created a prototype of a completely new type of tool where all evidences are indexed by its time variable and plotted on a timeline. We believed that this way would make it easier and more intuitive to find coherent evidence and would make it faster to work with for the investigator. We have performed a user test where a group of people has evaluated our prototype tool against a modern commercial computer forensic tool and the
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4

Martinka, Jan. "Digitální forenzní věda a její aplikace při forenzním auditu účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-193055.

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This thesis aims to describe a process framework suitable for conducting digital forensics investigation projects as support for forensic audit. Selection of existing digital forensics investigation framework was a subject of criterial comparison. Described new framework is a result of combination and enhancement of those frameworks, which were suitable for the characteristics of forensic audit. Thesis also discusses digital forensics methods for fraud examination and risk assessment as a part of external audit.
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5

Hinostroza, Grijalva Clorinda Miriam, and Yucra Alicia Palomino. "Impacto de la auditoría forense como herramienta de apoyo para detectar y reducir el fraude financiero y tributario en las empresas de transporte de carga terrestre Lima, distrito de Ate, 2018." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2019. http://hdl.handle.net/10757/652084.

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La presente investigación busca entender la importancia de la aplicación de la Auditoría Forense como herramienta de apoyo en empresas del sector transporte. Para tal fin se analizó conceptos, métodos y herramientas que son utilizados para la reducción del fraude financiero y tributario, además se revisaron los conceptos de Control, Fraude Financiero y Tributario del sector de transporte de carga terrestre. Para el plan de investigación, se plantea la hipótesis del Impacto de la Auditoría Forense como herramienta de apoyo, para detectar y reducir el fraude financiero y tributario en las e
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Jofre, Alegria Maria Paz. "Fighting Accounting Fraud through Forensic Analytics." Thesis, The University of Sydney, 2017. http://hdl.handle.net/2123/17826.

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Accounting Fraud is one of the most harmful financial crimes as it often results in massive corporate collapses, commonly silenced by powerful high-status executives and managers. Accounting fraud represents a significant threat to the financial system stability due to the resulting diminishing of the market confidence and trust of regulatory authorities. Its catastrophic consequences expose how vulnerable and unprotected the community is in regards to this matter, since most damage is inflicted to investors, employees, customers and government. Accounting fraud is defined as the calculated m
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7

Yau, Kin-pong Harry. "The role of accountants in fraud detection." Click to view the E-thesis via HKUTO, 2000. http://sunzi.lib.hku.hk/hkuto/record/B42575552.

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8

Efiong, Eme Joel. "An exploration of forensic accounting education and practice for fraud prevention and detection in Nigeria." Thesis, De Montfort University, 2013. http://hdl.handle.net/2086/10118.

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Whereas the problem of fraud is a global one, the rate and extent to which it is perpetrated in Nigeria, particularly in the public sector, is quite high and alarming. Literature reveals that different fraud prevention and detection mechanisms are being adopted to combat the menace of fraud; forensic accounting techniques appears to be the most effective and are currently used in most developed countries of the world. However, the extent to which forensic accounting techniques are being applied in fraud prevention and detection in Nigeria is not known. Also, the intention to use forensic accou
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9

Chui, Lawrence. "An Experimental Examination of the Effects of Fraud Specialist and Audit Mindsets on Fraud Risk Assessments and on the Development of Fraud-Related Problem Representations." Thesis, University of North Texas, 2010. https://digital.library.unt.edu/ark:/67531/metadc30447/.

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Fraud risk assessment is an important audit process that has a direct impact on the effectiveness of auditors' fraud detection in an audit. However, prior literature has shown that auditors are generally poor at assessing fraud risk. The Public Company Accounting Oversight Board (PCAOB) suggests that auditors may improve their fraud risk assessment performance by adopting a fraud specialist mindset. A fraud specialist mindset is a special way of thinking about accounting records. While auditors think about the company's recorded transactions in terms of the availability of supporting documenta
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10

Silva, Robson Maciel da. "Contabilidade forense no Brasil: uma proposição de metodologia." Universidade Presbiteriana Mackenzie, 2012. http://tede.mackenzie.br/jspui/handle/tede/899.

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Made available in DSpace on 2016-03-15T19:32:35Z (GMT). No. of bitstreams: 1 Robson Maciel Silva.pdf: 1241603 bytes, checksum: 515da6e8c7fa458a6b4474db6123b102 (MD5) Previous issue date: 2012-02-01<br>Accounting has become in recent years, a fundamental instrument for trade relations and commerce, a provider of relevant information to its users in making strategic decisions. In this interval Forensic Accounting surges and bone with the responsible for collection, preservation, restoration and analysis of evidence of financial information, presenting the facts and evidence that can be accepte
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11

Дунаєв, М. С., Ірина Йосипівна Плікус, Ирина Иосифовна Пликус та Iryna Yosypivna Plikus. "Перспективи застосування в Україні Forensic Accounting". Thesis, Полтава : ПУЕТ, 2021. https://essuir.sumdu.edu.ua/handle/123456789/86181.

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Розглянуто перспективи становлення forensic accounting в Україні<br>Рассмотрены перспективы становления forensic accounting в Украине<br>Prospects for the formation of forensic accounting in Ukraine are considered
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12

Kopp, Katrina [Verfasser], and Markus [Verfasser] Grottke. "Essays on Fraud and Forensic Accounting - Research from a German Accounting Perspective / Katrina Kopp, Markus Grottke." Passau : Universität Passau, 2020. http://d-nb.info/121533754X/34.

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13

Muthusamy, Gunasegaran. "Behavioral intention to use forensic accounting services for the detection and prevention of fraud by large Malaysian companies." Thesis, Curtin University, 2011. http://hdl.handle.net/20.500.11937/216.

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This study investigates the factors that influence the behavioral intention to use forensic accounting services in the detection and prevention of fraud by large Malaysian companies. The research was motivated by the underutilization of forensic accounting services, an essential and effective fraud detection and prevention method. The low usage of this service by companies in Malaysia and worldwide has been pointed out as a contributing factor in the escalation of fraud. The organizational intention to use professional services including forensic accounting services have not been researched pr
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14

Pém, Aleš. "Forenzní vyšetřování a hospodářská kriminalita." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4955.

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The major topic of this thesis is explanation of the idiom Fraud examination. It is based on comparison to standard financial audit in sense of verification of the financial statements of the company by independent auditor. There are also described the most common ways of business criminality which are divided by the principle of their commitment -- corruption, asset misappropriation and financial statement fraud. Subsequently there are described basic methods of forensic examination, requirements set on fraud examiners, tools used by examiner during his examination and conclusion of the fraud
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15

Vacek, David. "Forenzní audit a protikorupční legislativa." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-74132.

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This paper deals with the subject of fraud investigation. Fraud investigation and forensic audit as such are defined in the first part of the paper. Requirements to become a fraud investigator are described in the next part. A theory surrounding frauds is also presented (incl. most common fraud schemes, fraud triangle etc.). The author also describes foreign anti-corruption legislation which has power to punish corruption which took place on the soil of Czech Republic. An example of how breach of FCPA in the Czech Republic has been investigated is presented by the end of the paper.
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16

Lukmanjaya, Billy. "The role of corporate culture as a contributor to fraud and corruption in Australia: Perceptions of forensic accountants and industry professionals." Thesis, Queensland University of Technology, 2019. https://eprints.qut.edu.au/127052/1/Billy_Lukmanjaya_Thesis.pdf.

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The role organisational culture plays as a contributor to incidents of fraud and corruption is examined through semi-structured interviews with forensic accountants and senior management who have worked in multiple fraud and corruption investigations. Based on the findings, common characteristics around firm culture that impact incident rates are identified. Findings lend support to prior literature evidencing shared values within an organisation can influence employees' perceptions of what is acceptable, that employee conduct will mirror that of management, and that a combination of ethical c
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17

Souvignet, Thomas. "L'expertise et la lutte contre la fraude monétique." Thesis, Paris 2, 2014. http://www.theses.fr/2014PA020091.

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Le montant annuel de la fraude européenne à la carte de paiement se monte à plus d’1,5 milliard d’euros. Cette manne aiguise l’appétit des groupes criminels qui exploitent la moindre faille de la monétique (écosystème de la carte de paiement). Les cinq principaux acteurs de la monétique (porteurs, émetteurs, accepteurs, acquéreurs et systèmes de paiement) s’appuient pourtant sur des systèmes et réseaux normalisés dont la sécurité est encadrée par des standards internationaux contraignants. Néanmoins, la fraude monétique ne cesse de progresser alors que les moyens de lutte (étatiques, collabora
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18

Souza, Audrey Jones. "Normas internacionais de contabilidade: percepções dos peritos criminais federais sobre os impactos de sua adoção na atividade de perícia oficial realizada em fraudes contábeis no Brasil." reponame:Repositório Institucional do FGV, 2012. http://hdl.handle.net/10438/9862.

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Submitted by audrey souza (audrey_ajs@yahoo.com.br) on 2012-06-26T20:41:54Z No. of bitstreams: 1 DISSERTAÇÃO-VERSÃO FINAL-SUBMISSÃO.pdf: 807877 bytes, checksum: 4644a892d7a17719575f32f1e5978822 (MD5)<br>Approved for entry into archive by ÁURA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2012-06-28T12:20:46Z (GMT) No. of bitstreams: 1 DISSERTAÇÃO-VERSÃO FINAL-SUBMISSÃO.pdf: 807877 bytes, checksum: 4644a892d7a17719575f32f1e5978822 (MD5)<br>Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2012-06-29T17:33:43Z (GMT) No. of bitstreams: 1 DISSERTAÇÃO-VERS
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Freitas, Eduardo Costa de. "Avaliação do sistema de combate às fraudes empresariais no Brasil." Universidade Presbiteriana Mackenzie, 2013. http://tede.mackenzie.br/jspui/handle/tede/905.

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Made available in DSpace on 2016-03-15T19:32:37Z (GMT). No. of bitstreams: 1 Eduardo Costa de Freitas.pdf: 3139313 bytes, checksum: f6336b321c27f3022808590cac100e63 (MD5) Previous issue date: 2013-01-24<br>Fundo Mackenzie de Pesquisa<br>The present study had as objective to evaluate the efficiency of the monitoring activities of the internal controls system in combating corporate fraud, as the perception of professionals working in the areas of monitoring. The sample was selected based on the population of professionals accessed through the professional social network Linkedin (specific grou
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Távora, Rodrigo Gurgel Fernandes. "Detecção de réplicas em evidências de áudio usando um esquema adaptativo de audio fingerprinting." reponame:Repositório Institucional da UnB, 2017. http://repositorio.unb.br/handle/10482/31501.

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Tese (doutorado)—Universidade de Brasília, Faculdade de Tecnologia, Departamento de Engenharia Elétrica, 2017.<br>Submitted by Raquel Almeida (raquel.df13@gmail.com) on 2018-03-14T19:20:01Z No. of bitstreams: 1 2017_RodrigoGurgelFernandesTávora.pdf: 2499230 bytes, checksum: 872d779c73e9332c7489050b67768913 (MD5)<br>Approved for entry into archive by Raquel Viana (raquelviana@bce.unb.br) on 2018-03-27T12:21:32Z (GMT) No. of bitstreams: 1 2017_RodrigoGurgelFernandesTávora.pdf: 2499230 bytes, checksum: 872d779c73e9332c7489050b67768913 (MD5)<br>Made available in DSpace on 2018-03-27T12:21:32Z (
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Švajnochová, Gabriela. "Forenzní šetření a hospodářská kriminalita." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-261993.

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Topic of this master thesis is forensic investigation and forms of economic crime which can be detected during the investigation. First chapter focuses on forensic investigation and its comparison with statutory audit. In the second chapter is performed analysis of forms of economic crime in the Czech Republic, Southern and Eastern Europe and globally. Knowledge from the previous chapters is applied to the real forensic investigation performed in the Czech Republic, forensic investigation of project OpenCard.
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Rücklová, Žaneta. "Techniky podvodného jednání a forenzní šetření." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-198862.

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The thesis deals with the issue of fraudulent conduct, detection, investigation and prevention. The first part defines the most common types of fraudulent schemes, including detailed specifications, warning signals and measures to avoid them. Also describes the role and importance of forensic investigation. The second part analyzes the typical offender and the efficiency of detection of fraudulent conduct. The work is completed by tables and graphs that are supported by actual cases of fraud in the Czech Republic and the USA. The third part describes the impact of the Sarbanes-Oxley Act to imp
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Eikermann, Erika. "Heilkundige Frauen und Giftmischerinnen : eine pharmaziehistorische Studie aus forensisch-toxikologischer Sicht ; Darlegung einzelner Giftmordfälle aus dem 19. und 20. Jahrhundert, Beschreibung der verwendeten Gifte und ihrer Geschichte /." [S.l. : s.n.], 2004. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=013048711&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Goldfinch, Jessica. "Matter of Life and Death." ScholarWorks@UNO, 2003. http://scholarworks.uno.edu/td/14.

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This thesis is a critical analysis of the processes, concepts and imagery of my artwork. In my art, I intended to explore death anxieties, individuality and the uncanny. I am interested in what we leave behind after we are gone as proof of existing post mortem. My themes include procreation, forensic science, and religion among others. My imagery includes fragmented bodies, reliquaries, and forensic evidence. I use traditional and non-traditional sculpture materials and processes that are intended to conceptually inform the viewer further.
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Wall, Joseph. "Disempowering the "Robin Hood" fraudster: empathetic pathways weaken regulators and enable fraudulent behavior - A framework for redesigning controls." Case Western Reserve University School of Graduate Studies / OhioLINK, 2015. http://rave.ohiolink.edu/etdc/view?acc_num=case1427741935.

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26

Заяць, К. Д., K. D. Zaiats, ORCID: http://orcid org/0000-0002-8406-4284 та К. Д. Заяц. "Методика розслідування шахрайств : дисертація". Thesis, Харків: Харківський національний університет внутрішніх справ, 2020. https://youtu.be/L6aYAnEESd4.

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Заяць, К. Д. Методика розслідування шахрайств: дис. ...д-ра філос.: 081, 08 / Костянтин Дмитрович Заяць; МВС України, Харків. нац. ун-т внутр. справ. - Харків, 2020. - 196 с.<br>Дисертацію присвячено дослідженню на основі аналізу спеціальної літератури, норм Конституції України, законів України, в тому числі положень Кримінального процесуального та Кримінального кодексів України, проектів законів з досліджуваних питань, на основі узагальнення даних матеріалів кримінальних проваджень, відкритих за ознаками кримінальних правопорушень, передбачених статтею 190 (Шахрайство) Кримінального кодексу
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Kupková, Barbora. "Odhalování hospodářské kriminality při auditu a forenzním šetření." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-125180.

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Economic crime is always actual theme, even more when economy finds itself in crisis. It is a well-known fact, that in such times fraud risk increases even inside organizations. This thesis is dealing with economic crime from the perspective of auditor and fraud examiner and likewise in the terms of Czech criminal law. Fraud, as both professions call economic criminality, implies higher costs for organizations, that's why both private and government sector organizations strives to fight it. Statutory audit is being perceived as one of the means to detect fraud. But statutory audit often fails
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Ковальчук, О. В., та O. V. Kovalchuk. "Методика розслідування шахрайства, пов’язаного з діяльністю кредитної спілки: дисертація". Thesis, ЛьвДУВС, 2020. http://dspace.lvduvs.edu.ua/handle/1234567890/3514.

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Ковальчук О. В. Методика розслідування шахрайства, пов’язаного з діяльністю кредитної спілки: дисертація на здобуття наукового ступеня доктора філософії за спеціальністю 12.00.09 «Кримінальний процес та криміналістика; судова експертиза; оперативно-розшукова діяльність» (081 – Право) / Ковальчук Ольга Вікторівна. – Львів: Львівський державний університет внутрішніх справ, 2020. - 236 с.<br>Дисертація охоплює комплексне вирішення наукового і прикладного завдання, спрямованого на розробку окремої методики розслідування шахрайства, пов’язаного з діяльністю кредитної спілки, відповідальність за
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Themeli, Aluwani Rufaroh. "Exploring the value of computer forensics in the investigation of procurement fraud." Diss., 2017. http://hdl.handle.net/10500/22400.

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The research problem for this study was that forensic investigators in the Forensic Services (FS) of the City of Tshwane (CoT) are unable to successfully deal with procurement fraud as a result of the lack of knowledge, skills and resources required to conduct computer forensics during the investigation of procurement fraud. This research was conducted to ascertain the value of computer forensics in the investigation of procurement fraud. Further, the study sought to determine how to improve the CoT forensic investigators’ knowledge and competence regarding the application of computer forensic
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Bopape, Rudy Katlego. "Towards a unified fraud management and digital forensic framework for mobile applications." Diss., 2015. http://hdl.handle.net/10500/21202.

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Historically, progress in technology development has continually created new opportunities for criminal activities which, in turn, have triggered the need for the development of new security-sensitive systems. Organisations are now adopting mobile technologies for numerous applications to capitalise on the mobile revolution. They are now able to increase their operational efficiency as well as responsiveness and competitiveness and, most importantly, can now meet new, growing customers’ demands. However, although mobile technologies and applications present many new opportunities, they also p
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Li, Mei-ling, and 李美玲. "Inquiry From The Forensic Accounting Fraud Investigation." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/00513592309062436782.

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碩士<br>東吳大學<br>會計學系<br>100<br>Many accounting scandals fraud follow the outbreak of social public investor timid to impact the overall economic and market resources imbalance. Therefore, the frauds after the outbreak of economic catastrophe, finally wake up to face up to the importance of the forensic accounting professional investigators are engaged in corrupt conduct awakening. This is important because the fraud auditor to be a forensic accounting professional cut fraud investigators are, and will be able to fulfill its responsibility, fairness and justice to protect the market, and to assis
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Chien, Hsu-ming, and 錢緒鳴. "The Association Between Financial Fraud and Forensic Accounting." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/3he5ej.

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碩士<br>靜宜大學<br>管理碩士在職專班<br>97<br>There have been recorded fraud cases, big or small, through human history, and they could be traced over and over. Accompanied with the development of global economy, and the forming of multi-national corporations, frauds has advanced in every possible ways, therefore, fraud victims have become more extensive. Therefore we should take more actions to prevent them before it is way out of control. There are different theories about the causes of frauds, such as GONE theory, Change Management Iceberg theory, Fraud Triangle theory, etc. This paper points to three fa
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Pienaar, Abel Jacobus. "Fraud detection using data mining." Thesis, 2014. http://hdl.handle.net/10210/9112.

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M.Com. (Computer Auditing)<br>Fraud is a major problem in South Africa and the world and organisations lose millions each year to fraud not being detected. Organisations can deal with the fraud that is known to them, but undetected fraud is a problem. There is a need for management, external- and internal auditors to detect fraud within an organisation. There is a further need for an integrated fraud detection model to assist managers and auditors to detect fraud. A literature study was done of authoritative textbooks and other literature on fraud detection and data mining, including the Knowl
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Liang, Shih-Wei, and 梁仕維. "A Study on Forensic Accounting and Financial Statement Fraud." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/87663074770512994116.

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碩士<br>東海大學<br>法律學系<br>105<br>Business fraud is a commercial crime. The government should crack down on fraud via judiciary to protect stakeholders’ property and equity or prevent the business fraud. This way can conform people's expectations. However, fraud model unceasingly renews and raise the complexity of fraud case. The offices of prosecution and police and the ministry of justice investigation have a lot of difficulties in fraud investigation and interrogation that have to be overcome. If without the accountant’s professional technical assistance in the fraud case, judicial official can’
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Chu, Cheng Kuang, and 朱成光. "A Case Study on Applying Forensic Accounting to Corporate Fraud Investigation." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/50546872680866348113.

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SHIU, YOU-RU, and 許佑如. "Using Forensic Accounting to Detect Fraud-A Case Study on AVID." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/99u7q9.

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碩士<br>東吳大學<br>會計學系<br>102<br>Abstract Frauds have been frequently revealed recently. Most of them are accused of misappropriating company funds, harming stock market stability, hindering government supervision, risking investors making profits, increasing audit risk , damaging financial conditions of employees, and injuring social economics. Frauds can be punished by judicial procedures with experts' identification, if we can detect and stop them with proper techniques in forensic accounting, we can efficiently decrease social costs. This study is to find these methods and techniques in forens
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Sivnarain, Ranesh. "The value of investigative profiling of fraud offenders by forensic investigators." Thesis, 2010. http://hdl.handle.net/10500/4300.

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The problem that the researcher encountered was that forensic investigators were found not to be formally using offender profiling as an investigative technique during investigations into fraud. This research was conducted to ascertain how offender profiling may be useful in expediting the forensic investigation process. The purpose of this research was to establish what offender profiling is, and what aspects or ingredients constitute such an offender profile. As offender profiles will serve as an aid in future forensic investigations into fraud, this study attempted to create an understandi
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Lee, Pi-Chuang, and 李璧妝. "A Study on the Professional Cognition of Forensic Fraud among Auditors." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/59230170759669140307.

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碩士<br>國立中興大學<br>會計學研究所<br>100<br>Economic crimes have increased dramatically in recent years. Previous studies indicated that auditors may not be able to detect fraud because of their rigid disciplines. Such results called for facing these challenges with the use of forensic accounting services. The study used a questionnaire survey to investigate the professional cognition of forensic accounting in fraud examination among CPAs. The participants were required to go through a provided case that was based on an actual fraud case twice, and then to take identified the level of "red flags" of frau
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Leung, Wai Sze. "Active fraud detection in financial information systems using multi-agents." Thesis, 2012. http://hdl.handle.net/10210/5698.

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Ph.D. (Computer Science)<br>Thanks to several advancements in communication technologies, the world today is a highly connected society promoting business transformations that highlight improved efficiency [1]. Unfortunately, systems developed for an increasingly connected world are also subject to increases in change, complexity and risk – the same connectedness that makes lives easier also signifies that any negative influences can be more difficult to handle and contain [2]. Multi-agent systems have been touted as ideal solutions to realising the required complexities across wide and varied
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Chang, Che-Yen, and 張哲彥. "A Study on the Professional Cognition of Forensic Fraud among Legal Community." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/38630853500042855577.

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碩士<br>國立中興大學<br>會計學研究所<br>100<br>Owing to the dramatically rising of economic crimes over past ten years, how effective the existing legal system against business frauds becomes a thoughtful question. This study aimed to assess the effectiveness of forensic accounting on business fraud investigation whereas the insufficiency of knowledge in finance and accounting the legal profession possess. A two-stage questionnaire survey in fraud auditing was designed and carried out based on the consideration of traditional auditing versus forensic accounting. Overall, the study showed that the legal prof
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Chang, Mei-Tai, and 張美代. "Detection of Corporate Fraud by Forensic Accounting- A Case Company for Example." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/uv5h69.

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碩士<br>國立中央大學<br>會計研究所企業資源規劃會計碩士在職專班<br>106<br>The scope of forensic accounting applications is wide and can be large or small. The larger ones can be the investigation of the company’s capital flows and the investigation of securities fraud, while the small ones can only investigate the accidental economic losses of personal cars. There is no standard operating procedure for investigation, depending on the nature of the case. In this paper, the detection of corporate fraud is analyzed with financial and non-financial information. The results show that the case company has financial receivables
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Van, Wyk Beatrice Maud. "The Internal Auditor's responsibility to detect financial statement fraud." Diss., 2014. http://hdl.handle.net/2263/42445.

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The reporting of the financial results of an organisation is the responsibility of the management of that organisation. However, value may be added to the financial statements by the auditing of such financial statements and by the opinion expressed by the external auditors. Furthermore, there is the expectation on the part of the users of the financial statements that the auditors are also responsible for detecting fraud and, more specifically, financial statement fraud. It was stated in the Association of Certified Fraud Examiners 2010 Report to the Nations that it is the high-level perpetra
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Chiu, Siao-Wun, and 邱筱雯. "Empirical Studies on Financial Statement Fraud-Applying Forensic Accounting in Cases of Financial Crime." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/t6ek77.

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碩士<br>國立交通大學<br>科技法律研究所<br>102<br>White collar crime, such as financial statement fraud, insider trading and market fraud, appears in the court frequently and therefore it is an important issue in today’s society. White collar crime occurs when the offenders breach the trust that has been bestowed to them. Although white collar crime does not cause physical harm to the victims, it may cause a tremendous financial loss and the victims may lose their trust of the market. Thus, white collar crime has a serious impact on the society and its economic growth. Among different types of white coll
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CHIN, CHEN WEN, and 陳文欽. "The Study on the Practice of the Fraud Court and Legalization of Forensic Accounting." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/21094665208054918231.

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碩士<br>國立中正大學<br>會計資訊與法律數位學習碩士在職專班<br>100<br>Abstract Fraud is a commercial crime. The government should crack down on fraud via judiciary to protect stakeholders’ property and equity. However, fraud model unceasingly renews. Business group, internationalizing and professionalize raise the complexity of fraud case. The offices of prosecution and police and the ministry of justice investigation have a lot of difficulties in fraud investigation and interrogation that have to be overcome. This paper reviews the prior literature and compares various countries’ current development of the forensi
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CHANG, WEN-YUAN, and 張文源. "Study of Corruption and Fraud Prevention Strategies of Businesses from the Perspective of Forensic Accounting." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/65203973494816331290.

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碩士<br>國立臺北大學<br>會計學系<br>104<br>It is common to collect the commission in the world of Chinese people. According to the corruption index ranking published by International Transparency Organization, the Corruption Perception Index (CPI) of our public sectors had been improved for 7 places from 2008 to 2011. However, the Bribe Payers Index (BPI) assessing the degree of business corruption had slipped 4 places. The serious business corruption has eliminated the effort of public sectors toward free of corruption and significantly affected the national anti-corruption image. As facing the United
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Campos, Joana Filipa Almeida. "Financial statement fraud in Europe." Master's thesis, 2018. http://hdl.handle.net/10071/19737.

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In recent years, more and more fraud cases have been detected in large companies, which undermined the confidence of the markets. However, although this is a reality, the study of the subject in Europe continues to be quite scarce. Therefore, despite an increase in regulatory capacity, a greater focus on the subject in recent years and a growing awareness of the effects of this type of action, there are still few effective prevention tools at the community level. In addition, there are few guiding traits for agents with a central role not in their identification but prevention, the financial
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Lin, Su-Li, and 林愫麗. "A Study on the Integration of Fraud Auditing and Forensic Accounting to apply the Government Auditing." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/55976053201711694124.

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碩士<br>國立宜蘭大學<br>多媒體網路通訊數位學習碩士在職專班<br>102<br>Forensic Accounting can prevent companies from encountering business fraud throughout all process of operation and provide more preventative service, compared to traditional audit. With increasing economic crimes, many significant fraud cases have emerged in recent years, leading to demand for forensic accounting which has been implemented in the United States for decades, while Taiwan is still just beginning. In 2009, National Union of Accountants established “Forensic Accounting Committee" in the hope that forensic accounting can improve business e
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Koch, Ruan Hieronymus. "A meta-theoretical analysis of commercial crime prevention strategies in the BRICS countries / Ruan Hieronymus Koch." Thesis, 2014. http://hdl.handle.net/10394/11731.

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Prior research on combating commercial crime has focused predominantly on the responsibilities of auditors and ex post facto forensic investigations. This dissertation aims rather to delve into the meta-theoretical philosophy of commercial crime prevention and the role that forensic accountants can play in this regard, postulating that proactive prevention of commercial crimes is a more effective approach. The BRICS countries (Brazil, Russia, India, China and South Africa) were chosen for deeper level analysis, based on their strong growth potential coupled with high levels of commercial crime
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Aschendorf, Cynthia Bernice. "Handwriting as individualisation technique in fraud investigation." Diss., 2013. http://hdl.handle.net/10500/11890.

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The aim of this research is to investigate how handwriting as an individualisation technique in fraud investigation can be used by police detectives, SARS investigators and forensic investigation specialists, who are responsible for the investigation and linking the perpetrator, with a view to criminal prosecution. A further intent was to share and introduce a number of important concepts, namely: criminal investigation, identification, individualisation, fraud, evidence and handwriting. The research will explain the sophisticated investigation techniques used to obtain sufficient information
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Gillespie, Roy Tamejen. "The best practices applied by forensic investigators in conducting lifestyle audits on white collar crime suspects." Diss., 2014. http://hdl.handle.net/10500/14383.

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This research looks at the best practices applied by forensic investigators in conducting lifestyle audits on white collar crime suspects. The researcher explored, firstly, how a lifestyle audit relates to white collar crime investigations; secondly, the best practices in performing lifestyle audits on white collar crime suspects, and lastly, the various sources of information available to forensic investigators when conducting a lifestyle audit of a white collar crime suspect. As lifestyle audits will serve as an investigative tool in future forensic investigations into white collar crime, t
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