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Forensic Accountant
Forensic accounting can be defined as assistance in disputes regarding allegations or suspicion of fraud. These investigations are likely to lead to litigation and require expert determination, enquiry by an appropriate authority, which could potentially lead to civil, criminal or disciplinary proceedings.
The focus is primarily on accounting issues, but the role of the forensic accountant may extend to more general investigation which includes evidence gathering.
It is because of the fact that by definition, forensic assignments are related to judicial or quasi-judicial dispute resolution, that the forensic investigator requires a basic understanding of the applicable statutory and common law, the law of evidence and the law of procedure.
The most competently conducted investigation will be of no value to the client should the evidence gathered be ruled to be inadmissible or the expert accounting witness be found to fall short in respect of the requirements of expertise, credibility, or independence.
Skills include :
- forensic auditing,
- investigation fraud risk analysis
- preparation of affidavits
- litigation support and docket preparation are important
Useful Information
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Career Snapshot Forensic Accountant |
In Demand
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Qualification Required |
Work Outdoors |
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Maths Required |
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Science Required |
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This is a general guide - it is important to check admission requirements with the various training institutions first because entry requirements may vary.
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