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1、3GCH1007/25/20133:0:16Page225CHAPTER10ForensicAccountingResearchLEARNINGOBJECTIVESAftercompletingthischapter,youshouldunderstand:The?eldofforensicaccounting.Therelationshipofforensicaccountingandfraudinvestigations.Thede?nitionoffraud.Differenttypesoffraud.Thecomponentsofthefraudtriang
2、le.TheutilizationofACLasadata-miningtool.Theutilizationofi2AnalystNotebookinfraudinvestigations.Anoverviewofafraudexaminationandbusinessinvestigation.Theuseofcomputertechnologyinfraudexaminations/investigations.erhapsaclientrequestsyourhelptodeterminewhetherevidenceexistsofvendorkickbac
3、kstocertainemployeesinthepurchasingdepartment.PossiblyaPcompany’slegalcounselhashiredyoutodeterminewhetheranof?cerofthecompanyhasanyhiddenassetsasaresultofanembezzlementscheme.Maybeyouneedtoconductbackgroundchecks(duediligencechecks)onpotentialstrategicpartnersofaproposedjointventure.Soundl
4、ikeinterestingassignments?Theseareafewexamplesofthevalue-addedforensicaccountingservicesofferedbyaccounting?rmstotheirclients.Thetermforensicaccountingisoftende?nedas“theapplicationofaccountingprinciples,theories,andprocedurestovariousfactsorhypothesesatissueinsometypeoflegaldispute.”Fiveel
5、ementsofforensicaccountingare:1.Theapplicabilitytothecourtsoflaw,2.Theutilizationofspecialorexpertknowledge,3.Theapplicationofthisknowledgetoalegaldispute,4.Theissuanceofexpertopinionstoassistlegalcounsel,and5.Theunderstandingofthefederalrulesofevidence.QUICKFACTSFraudinvestigationsFraudinv
6、estigationsarejustoneaspectofforensicaccounting.Otherforensicareoneexampleofaaccountingservicesincludelitigationsupportingeneral,whichencompassessuchforensicaccountingspeci?cservicesaseconomicdamageanalysis,valuationservices,pretrialsupport,andservice.servingasanexpertwitness.2253GCH1007/2
7、5/20133:0:16Page226226Accounting&AuditingResearchWeirich/Pearson/ChurykOthercommonfraudauditor/examinerengagementsinrelationtoanauditclientcouldincludethefollowing:Providingassistancetotheauditteaminassessingtheriskoffraudandotherillegalacts.Providinga
