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Osorio Piña, Nohemí Ester; Contreras Caceres, Maria Esmeralda; Davila Perez, Marvin Vladimir – Journal of Language and Linguistic Studies, 2022
Auditing is the branch of accounting that allows exercising control over the operations carried out by the company and can be a prior or subsequent control and that is where the Forensic Audit appears, to make the appropriate subsequent review of the acts carried out in the entities in order to prevent or detect possible fraud and corruption…
Descriptors: Crime, Criminology, Audits (Verification), Financial Audits
Gray, Dahli – American Journal of Business Education, 2008
Forensic versus traditional accounting and auditing are compared and contrasted. Evidence gathering is detailed. Forensic science and fraud symptoms are explained. Criminalists, expert testimony and corporate governance are presented.
Descriptors: Accounting, Audits (Verification), Comparative Analysis, Correlation
Ekmekjian, Elizabeth C.; Drucker, Alan; Klein, Hubert; Basile, Anthony – Journal of College Teaching & Learning, 2008
Recently, members of the Christos M. Cotsakos College of Business, Department of Accounting and Law, have been approached by IRS and accounting practitioners concerning the addition of fraud and forensic accounting courses to the curriculum. This seems to be a new trend in expanding the education and training of accounting majors as evidenced by a…
Descriptors: Majors (Students), Accounting, Curriculum Development, Federal Regulation
Parry, Marc – Chronicle of Higher Education, 2009
Distance educators won't have to become FBI-style investigators, installing cameras in the homes of online students and scanning fingerprints to ensure that people are who they say they are. At least not yet. The recently reauthorized Higher Education Opportunity Act requires accreditors to monitor steps colleges take to verify that an enrolled…
Descriptors: Distance Education, Privacy, Online Courses, Federal Regulation
Dessoff, Alan – District Administration, 2009
It's no surprise that school districts are as vulnerable to fraud as the private sector or any other segment of government. Crimes in districts include collusion with outside vendors who provide kickbacks to employees, misuse of district-issued credit cards, embezzlement of district funds, and theft of district property. "Fraud happens…
Descriptors: School Districts, Deception, Antisocial Behavior, Crime