Suchergebnisse

The subject of this article is forensic accounting (forensic hereinafter) - new type of services of Russian consulting and audit practice. Forensic is under consideration as a way of independent investigations conducting and illegal actions risk management. Forensic involves investigation of fraud schemes and fraud detection of illegal withdrawal of assets or misappro-priation. It can resolves confl icts of interest issues as well as detects violations of anticorruption legislation. Furthermore forensic focuses on evidence gathering, assessment of damage, and assistance in planning and implementing further steps to recover damages and strengthen internal control systems. The purpose of the article is to reveal the main analytical methods of forensic examination. The article discloses a brief review and description of the main financial investigations methods of fraud (forensic accounting examination) in companies. The issues under consideration are relevant for Russian consulting and audit practice, where forensic is on initial stage.