International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
Call for Papers | Fully Refereed | Open Access | Double Blind Peer Reviewed

ISSN: 2319-7064

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Informative Article | Economics | India | Volume 4 Issue 4, April 2015 | Rating: 6.3 / 10

Fraud Detection and Forensic Accounting

Dr. Sujatha BK | Dr. Mary Shimi S Gomez

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.

Keywords: Fraud detection, Forensic accounting, Fraudulism

Edition: Volume 4 Issue 4, April 2015,

Pages: 3366 - 3369

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