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Article: Forensic Accounting as an Investigative Tool
- Article from:
- The CPA Journal
- Article date:
- August 1, 2006
- Author:
CopyrightCopyright New York State Society of Certified Public Accountants Aug 2006. Provided by ProQuest LLC. (Hide copyright information)
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Developing a Model Curriculum for Fraud and Forensic Accounting
As the complexity and scope of commerce has expanded throughout the world, the need to track money and financial information has grown. There has been a corresponding increase in illegal financial activity, according to separate surveys by the U.S. Department of Justice, PricewaterhouseCoopers, and the Association of Certified Fraud Examiners (ACFE). Ironically, illegal businesses and perpetrators of financial crimes also need to keep track of their cash flow and manage their operational performance to generate profits, fund activities, and avoid detection, prosecution, and seizure of their assets.
An understanding of effective ...