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What is Understanding Fraud in Forensic Auditing about?

This document provides an overview of fraud and forensic audits. It defines fraud according to various acts and regulatory bodies. It describes the differences between fraud auditing, forensic accounting, and forensic investigation. Common fraud risks are illustrated using the fraud triangle, diamond, and pentagon theories. Key differences between general and forensic audits are outlined. Finally, some common issues identified during audits related to fraud are listed.

Author

DINGDINGWALA

Language

EN