Browsing by Subject "Forensic accountant"
Now showing items 1-3 of 3
-
Assessing the relevance of external auditors and forensic accountants when performing fraud risk assessments
(North-West University (South Africa) , Potchefstroom Campus, 2016)The International Standards on Auditing 240 requires auditors to identify and assess the risk of material misstatements due to fraud. Significant focus is placed on fraud and fraud risk assessment (FRA), and the public ... -
The impact of electronic evidence in forensic accounting investigations
(North-West University, 2014)This study revolves around the admissibility of electronic evidence obtained during forensic accounting investigations. Electronic evidence is problematic for the forensic accountant, in that the courts have difficulties ... -
The training of a forensic accountant in South Africa
(North-West University, 2008)Although the financial and social implications of the recent major corporate scandals like Enron, Parmalat and Fidentia (Cameron, 2007) were extremely severe and the reputation of the external auditor scarred, one could ...