The Forensic Accounting Development:Dealing With Fraud Prevention And Detection Complexity
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2021-07-07
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en
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This paper focuses on forensic accountants and on the extent to which they are capable of preventing and detecting more complex frauds with the skills, abilities and knowledge that they possess as professionals in current times. The research is exploratory, because the field focusing on forensic accounting skills and ability is still in its primary stage. The reasons why this research focuses on this is because previous literature ignored the process of being a competent forensic accountant and only looked at the outcomes that can be achieved when forensic accountants are hired, and also because of current developments which might have an effect on fraud investigations. The paper opted to do interviews with forensic accountants because it believes that through the method of semi-structured interviews it is able to get an
insight to what extent the forensic accountants are able to adapt with time, so as to keep being effective and useful when it comes to fraud prevention and detection. The results show that overall, the participants agreed that technology played a big role with regards to making fraud investigation and detection more effective. With regards to the education of forensic accountants, or capabilities development, the interviews brought to light that there are limited opportunities for forensic accountants to develop their skills.
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Faculteit der Managementwetenschappen