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The expertise skills of a forensic accountant

The forensic accountant has roles, knowledge and skills. The purpose of skills by forensic accountants is to investigate financial irregularities, uncover fraud, and provide expert analysis and testimony in legal proceedings. This paper aims to review necessary skills possessed by forensic accountan...

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Main Authors: Ika Sari, Wahyuni TD, Yuserrie, Zainuddin, Hasnah, Haron
Format: Article
Language:English
Published: Proletar group 2024
Subjects:
HF Commerce
HF5601 Accounting
Online Access:http://umpir.ump.edu.my/id/eprint/42574/1/Article%202_%20Wahyuni_TD%20et%20al%20%282024%29.pdf
http://umpir.ump.edu.my/id/eprint/42574/
https://doi.org/10.61098/jems.v2i1.140
https://doi.org/10.61098/jems.v2i1.140
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spelling my.ump.umpir.425742024-09-12T07:19:18Z http://umpir.ump.edu.my/id/eprint/42574/ The expertise skills of a forensic accountant Ika Sari, Wahyuni TD Yuserrie, Zainuddin Hasnah, Haron HF Commerce HF5601 Accounting The forensic accountant has roles, knowledge and skills. The purpose of skills by forensic accountants is to investigate financial irregularities, uncover fraud, and provide expert analysis and testimony in legal proceedings. This paper aims to review necessary skills possessed by forensic accountants. There are top five essential traits and characteristics ranked the forensic accountants in the public sector which need to possess; analytical, ethical, detail oriented, onfident and evaluative. All these findings are consistent with another study conducted by AICPA, USA which stated that forensic accountant in the private sector should be analytical, detail-oriented and ethical. In fact, as businesses and financial transactions become increasingly complex, the risk of fraud and financial misconduct also increases. A high demand of accounting profession skills globally to examine progressively the existence of frauds. Proletar group 2024-06-13 Article PeerReviewed pdf en cc_by_nc_sa_4 http://umpir.ump.edu.my/id/eprint/42574/1/Article%202_%20Wahyuni_TD%20et%20al%20%282024%29.pdf Ika Sari, Wahyuni TD and Yuserrie, Zainuddin and Hasnah, Haron (2024) The expertise skills of a forensic accountant. Journal of E-business and Management Science, 2 (1). pp. 206-218. ISSN 2988-2885. (Published) https://doi.org/10.61098/jems.v2i1.140 https://doi.org/10.61098/jems.v2i1.140
institution Universiti Malaysia Pahang Al-Sultan Abdullah
building UMPSA Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaysia Pahang Al-Sultan Abdullah
content_source UMPSA Institutional Repository
url_provider http://umpir.ump.edu.my/
language English
topic HF Commerce
HF5601 Accounting
spellingShingle HF Commerce
HF5601 Accounting
Ika Sari, Wahyuni TD
Yuserrie, Zainuddin
Hasnah, Haron
The expertise skills of a forensic accountant
description The forensic accountant has roles, knowledge and skills. The purpose of skills by forensic accountants is to investigate financial irregularities, uncover fraud, and provide expert analysis and testimony in legal proceedings. This paper aims to review necessary skills possessed by forensic accountants. There are top five essential traits and characteristics ranked the forensic accountants in the public sector which need to possess; analytical, ethical, detail oriented, onfident and evaluative. All these findings are consistent with another study conducted by AICPA, USA which stated that forensic accountant in the private sector should be analytical, detail-oriented and ethical. In fact, as businesses and financial transactions become increasingly complex, the risk of fraud and financial misconduct also increases. A high demand of accounting profession skills globally to examine progressively the existence of frauds.
format Article
author Ika Sari, Wahyuni TD
Yuserrie, Zainuddin
Hasnah, Haron
author_facet Ika Sari, Wahyuni TD
Yuserrie, Zainuddin
Hasnah, Haron
author_sort Ika Sari, Wahyuni TD
title The expertise skills of a forensic accountant
title_short The expertise skills of a forensic accountant
title_full The expertise skills of a forensic accountant
title_fullStr The expertise skills of a forensic accountant
title_full_unstemmed The expertise skills of a forensic accountant
title_sort expertise skills of a forensic accountant
publisher Proletar group
publishDate 2024
url http://umpir.ump.edu.my/id/eprint/42574/1/Article%202_%20Wahyuni_TD%20et%20al%20%282024%29.pdf
http://umpir.ump.edu.my/id/eprint/42574/
https://doi.org/10.61098/jems.v2i1.140
https://doi.org/10.61098/jems.v2i1.140
_version_ 1822924660036075520
score 13.23648

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