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Forensic Accounting: An innovative tool for Corporate Fraud Risk Management
Quiser Aman
Research Scholar
Department of Commerce and Business Management
Ranchi University, Ranchi
Abstract
“Forensic accounting is a dynamic and purposeful weapon that aids in the combat against corruption, fraud, and financial crimes. This paper discusses the role of forensic accounting as an innovative tool in corporate fraud risk management, describes the concept of corporate fraud and spells out the techniques and processes used while performing forensic accounting. Data from the secondary sources like reports, journals, books and web materials related to the forensic accounting and fraud has been reviewed and synthesized for this purpose”
Key Words: Forensic Accounting, Fraud, Red Flags, Corporate Fraud.