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Fraud Detection and Forensic Accounting

Journal: International Journal of Science and Research (IJSR) (Vol.4, No. 4)

Publication Date:

Authors : ; ;

Page : 3366-3369

Keywords : Fraud detection; Forensic accounting; Fraudulism;

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Abstract

Fraud involves one or more persons who intentionally act secretly to deprive another of something of value, for their own benefit. Fraud is as old as humanity itself and can take an unlimited variety of different forms. It is both a civil wrong i. e. , a fraud victim may sue the fraud perpetrator to avoid the fraud and/or recover monetary compensation and a criminal wrong i. e. , a fraud perpetrator may be prosecuted and imprisoned by governmental authorities. The purpose of fraud may be monetary gain or other benefits. However, in recent years, the development of new technologies has also provided further ways in which criminals may commit fraud and the ways to curb fraudulism.

Last modified: 2021-06-30 21:44:39