THE ROLE OF ACCOUNTING FORENSICS IN CRIMINAL PROCEEDINGS
DOI:
https://doi.org/10.56362/Rev23101001JKeywords:
financial crime, accounting forensics, criminal procedureAbstract
The lack of quality forensic analysis of financial reports and records, as a result of the lack of forensic accounting experts and implementation framework, is a real problem in combating financial crime. Forensic accounting can serve as a potential tool to combat financial crime and to identify and track cases of financial crime. In criminal proceedings, accounting forensics can have different roles, starting from financial forensics, expert, witness and professional adviser. The aim of this paper is to point out the significant role of accounting forensics in criminal proceedings.
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