Defining a Forensic Audit

Authors

G. S. Smith, Southeastern Oklahoma State University
D. L. Crumbley, Louisiana State University

Prior Publisher

The Association of Digital Forensics, Security and Law (ADFSL)

Abstract

Disclosures about new financial frauds and scandals are continually appearing in the press. As a consequence, the accounting profession's traditional methods of monitoring corporate financial activities are under intense scrutiny. At the same time, there is recognition that principles-based GAAP from the International Accounting Standards Board will become the recognized standard in the U.S. The authors argue that these two factors will change the practices used to fight corporate malfeasance as investigators adapt the techniques of accounting into a forensic audit engagement model.

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Recommended Citation

Smith, G. S. and Crumbley, D. L. (2009) "Defining a Forensic Audit," Journal of Digital Forensics, Security and Law: Vol. 4 , Article 3.
DOI: https://doi.org/10.15394/jdfsl.2009.1054
Available at: https://commons.erau.edu/jdfsl/vol4/iss1/3