forensic accounting essays

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Forensic accounting essays

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Such successful audits resulted in the collapse of several infamous names in the corporate world; therefore inspiring legislation preventing such offenses such as the Sarbanes-Oxley Act of Forensic accounting represents a branch of accounting which focuses specifically on the evaluation of taxes in order to determine if an individual or corporation has committed the felony crime of tax evasion.

Basically, the genre of accounting is involved with examining tax documents and information for the possible conclusion of a federal or state court case based on faulty or incorrect tax filings, Forensic Accounting Information, Although many assume the term forensic to be more associated with physical crime such as murder or assault, it also incorporates every aspect of crimes which may result in legal action. Forensic accounting, therefore, is accounting investigations based on the assumption that the filed tax information is somehow criminally altered or false.

Successful forensic accounting investigations have resulted in both private and corporate audits, as well as individuals being convicted and imprisoned based on charges of felony tax evasion. Forensic accountants are also responsible for finding evidence of money laundering in order to prosecute individuals or other larger organizations. This branch of accounting has led investigations which resulted in the imprisonment of several individuals found guilty of tax evasion and the dissolution of major corporations based on faulty accounting practices Continue reading this essay Continue reading.

Toggle navigation MegaEssays. Saved Essays. After gaining a detailed understanding of the factors discussed earlier, consider ways in which the investigative team can best work with the internal auditor and be prepared to make suggestions to the audit committee. Each group suggest different skills to the task, and the best solution is typically one that integrates both working together.

The internal auditors usually bring:. Core skills in auditing. Gathering and validating documentation, sampling, interviewing, and testing and investigating data. Core skills in project management. Scheduling, planning, document management, making audit steps including follow-up , handling issue resolution, and recording and collaborating results.

Knowledge of the company and systems. With these abilities, the internal auditor is very well positioned to obtain background information on people, systems, and processes. Past audits may provide understanding. The auditor is also a valuable team member in gathering data or helping as an adviser to the forensic investigators on problems of approach, particular issues that come to light, and possible follow-up activities.

The external auditors of a company are usually assigned to carry out an audit under generally accepted auditing standards, and the main concentration of those external auditors is on auditing the financial statements according to professional standards. How well forensic accounting investigators work together with external auditors characteristically depends on numerous factors, including the following. The external auditor may be a trusted adviser or may have a tense relationship with the company due to previous events.

Because the forensic accounting investigator is often placed between the company and its external auditor during an investigation, understanding their existing relationship is likely to be dangerous to successful communication during an investigation. Gaining access to information enclosed in the working papers of the external auditors may require official access letters, the terms of which should be cautiously measured by counsel.

Also, the process of obtaining access letters may often take time away from getting the investigation started quickly. Because external auditors likely know the company better than a newly employed team of attorneys and forensic accounting investigators, designated in part because of their limited former experience with the company, they may be very useful sources of information.

The forensic accounting investigator must bring liberation and fairness to the investigation and recognize the intentions of each of the interested parties to the investigation. Irrespective of the differing interests of the different communities, forensic accounting investigators must normally answer the following queries:.

Was the offender instructed by a higher administrator not currently a target of the investigation? Forensic accounting investigators should always keep in mind that they are mainly fact finders and not typically employed to reach or provide conclusions or opinions. The financial auditor is presented with the books and records to be checked and determines the nature, level, and timing of audit procedures.

The forensic accounting investigator commands a different set of skills and works at the direction of an employer that may be management, the audit committee, counsel, or the auditing firm itself. When auditors choose to register the services of subject matter experts such as forensic accounting investigators they expect the investigators to offer suggestions on suitable procedures to be performed as well as related risks, costs and expected results.

The investigators should be careful not to perform such measures unless specially asked to do so by the audit team or whoever is directing the investigators. This approach can lead to frustration on the part of the investigators if, during an investigation, forensic accounting investigators are ordered to stop.

Should that situation occur, it may be completely appropriate to discuss their anxieties with the audit team? But the forensic accounting investigators should take direction from those who appoint them, like auditors, counsel or directors. Throughout an investigation, each interested party may view the same facts differently. For this reason, it is important to understand the likely preferences and objectives of all participants and to view, in a broad context of expected and quite naturally differing points of view, any clashes that may appear.

The board of directors, through the independent members of its audit committee, is likely to focus on conducting a detailed and complete investigation, but its members may lack the experience needed to evaluate the effort. In addition, they may be concerned about their personal reputes and obligation. The board is likely to look to legal counsel and in some cases, to forensic accounting investigators to describe the considerations of the project.

Management may be enthusiastic to bring the investigation to a quick assumption. The chief financial officer may be self-protective over the fact that his or her organization "allowed this to happen. The forensic accountants should not expect to take part in all activities typical of financial crime investigations.

For instance, the legal team may or may not see a need to include the forensic accountants in all interviews, instead asking them to attend only those interviews in which the legal team assumes accounting issues to surface.

In most investigations in which counsel is involved, they are responsible for the conduct of the investigations and will allocate and distribute resources accordingly. The internal auditor may have different types of objectives, including not isolating management, staying on schedule to complete the yearly audit plan, and not opening the internal audit team to criticism. The internal audit team may also feel embarrassed, defensive and angry that it did not detect the crime.

Stockholders may become worried once suggestions of financial offensiveness are made. They may file a claim with the objective of extracting the largest possible reimbursement from the company and other parties, including the external auditors. The public may feel some degree of interest in the investigation, mainly if the entity is a public, government, or charitable organization or if it is an important regional employer.

These concerns are often reflected in and nourished by media attention, and they create pressure to "get to the bottom quickly. While the exterior auditors must be pleased that the audit committee has instructed an appropriate research, they neither direct the research nor decide what helpful activities are required by the conditions.

Financial criminal activity research is filled with doubt, and a wrong move can generate dangerous results. Audit committees identify the value of consulting with a qualified team of experts, such as counsel and forensic accounting investigators. A forensic accounting investigator working for an audit committee that does not seek advice or that restricts the investigation would be recommended to resign the assignment.

In the course of an inquiry, a time may come when the forensic accounting investigator is alone in supporting a certain approach or sequence of techniques. Assume the audit committee interprets whistle-blower accusations as accusing the revenue recognition practices of the company but not the strategies comprising the delay and repayment of related marketing costs. The evidence should be the motivating force in determining the range and course of the investigation. On one hand, in situations of this kind, be persistent while following the standards, methods, and practices that are most appropriate in the circumstances.

Preferably, the forensic accounting investigator should have important effect on procedures related to the financial aspects of the investigation. Counsel should take responsibility for the legal features of the matter and support the efforts of the forensic accounting investigator by providing suitable guidance. The committee must take ownership, with the advice of other parties in the main team that influences the direction of investigation.

These may include forensic accounting investigators, legal counsel, internal and external auditors, and possibly others such as a public relations firm. Discussing early and regularly is routine in these matters and should be strongly encouraged by the forensic accounting investigator.

The first person to be contacted when there is a suspected fraud is characteristically in house counsel. Investigations usually start with extensive conversation about who should be involved, and the responsible executives may naturally wish to involve some or all of the functions just mentioned. Based on the conditions, the group of internal auditors can in fact be a remarkable resource to an independent forensic investigative team.

Forensic accounting investigators can think to work with or for attorneys in a number of situations, including:. Civil court case such as contract issues, investor lawsuits, illegal termination claims, and fraud recovery actions. The number and kinds of lawyers are wide and different. The forensic accounting investigator may work with the general counsel for the company; SEC counsel; special independent external counsel to the panel of administrators or the audit committee, often termed as 10A counsel; lawyers for particular panel or audit committee members; counsel for particular workers or groups of employees; municipal or legal counsel; counsel for employees who may be under doubt or who wish to prevent that undesirable designation; and still others.

A potentially material overstatement of asset values or understatement of obligations is often the focus of inquiry, and there may be an immediate need to inform shareholders and marketplaces that formerly released financial statements may be not reliable. The level of the problem should be identified and corrective action taken. In that situation, lots of concerns often spin around the company:. In such investigations, privacy is usually very important.

Leaks of information to the press or competitors may be predominantly damaging. If the investigation is to be successful in revealing the facts, the number of people within the company who are aware of daily developments should be properly restricted to avoid such leaks.

The company may, however, willingly disclose information to supervisors during such investigations. Forensic accounting investigators are normally called upon to investigate potential financial statement misstatements or manipulations and asset misappropriations. Such engagements are referred to internal accounting investigations. When investigating asset misappropriation, the forensic accounting investigator may be engaged by the general counsel of a company or by the outside advocate who represents the company.

The forensic accounting investigator leading an asset misappropriation investigation typically receives outstanding collaboration from company executives, who recognize themselves and the company as the victim. Practice has shown that an investigation focused on asset misappropriation may produce evidence signifying other schemes, in which the company may have been taking benefits from criminal acts.

Once the forensic accounting investigator picks up on a loose thread and tracks it, there often is no telling where it might lead. When potentially material accounting irregularities or accusations of potentially material fraud, come to its attention, the board of directors typically seeks the advice of counsel on a number of attentions that may include the following:. Initial communications with investors, including employees, the market, shareholders, bondholders, moneylenders, and regulators.

Formation of an investigative team, usually through holding of appropriate counsel and other experts such as forensic accounting investigators and other specialists. Urgent workforces decisions such as arranging for paid leave, limit of duties or access, and termination. Based on the details of the investigation, the team may include other experts or specialists such as:. Any legal concerns extent of privilege, expectation that the company intends to ignore privilege, expectation of criminal charges, and so on.

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Fast forward to the 19th century, Scotland introduces the first official chartered accounting profession. However, by the early 20th century, chartered accountants expanded their services to a much wider field and court appearances shrank relative to the size of their business.

As one can see, forensic accounting is not a new and exciting field in accounting; rather it is a return to where accounting had all started. Litigation support specialists provide professional assistance of an accounting nature in matters to laywers involving existing or pending litigation in the litigation process.

Litigation support specialists deal primarily with issues related to the computations of economic damages. A typical litigation support assignment would be calculating the economic loss resulting from a breach of contract, or a fairly recent example would be the economic loss due to the damages resulting from September 11, Investigative accountants, or sometimes referred to as fraud accountants, are associated with investigations of criminal matters. The investigative or fraud accountant have two areas of emphasis.

They are to seek out evidence of criminal conduct and dispelling or supporting of damages. Examples of typical investigative accounting assignments would include the following: an investigation of employee theft, securities fraud, insurance fraud, kickbacks, and proceeds of crime investigations. Forensic accountants are often retained to analyze, interpret, summarize, and present complex financial and business related issues in a manner which is both understandable and properly supported.

Forensic accountants also have the option of being engaged in a public practice or being employed by organizations such as banks, insurance companies, police forces, government agencies, etc. A Forensic Accountant is often involved in the following: Investigating and analyzing financial evidence; Developing computerized applications to assist in the analysis and presentation of financial evidence; Communicating their findings in the form of reports, exhibits, and collections of documents; Assisting in legal proceedings, including testifying in court as an expert witness and preparing visual aids to support trial evidence.

Forensic accountants must be familiar with legal concepts and procedures in order to properly perform these services. Forensic accountant become involved in a broad range of investigations spanning many different industries.

Forensic accountants provide practical and in-depth analysis to cases which help uncover fraudulant trends and also bring light to the relevant issues. Forensic accountants, who are usually involved in litigation support or investigative accounting, must have some form of credentials to consider them capable of the work or career they are pursuing. First of all, they must complete the basic requirements for an undergraduate degree. After that, there are two main professionals certifications that are available to them.

The examination includes four sections which are the following: financial transactions, investigation, legal elements, and criminology. In order to obtain the CIRA certification, the accountant must have attained at least five years of professional accounting experience. Of these five years, 4 hours must be accumulated in insolvency and reorganizational accounting.

There are three parts to the CIRA exam. They are the following: financial reporting and taxes, managing turnaround and bankruptcy cases, and plan development and accounting. The external auditors of a company are usually assigned to carry out an audit under generally accepted auditing standards, and the main concentration of those external auditors is on auditing the financial statements according to professional standards.

How well forensic accounting investigators work together with external auditors characteristically depends on numerous factors, including the following. The external auditor may be a trusted adviser or may have a tense relationship with the company due to previous events. Because the forensic accounting investigator is often placed between the company and its external auditor during an investigation, understanding their existing relationship is likely to be dangerous to successful communication during an investigation.

Gaining access to information enclosed in the working papers of the external auditors may require official access letters, the terms of which should be cautiously measured by counsel. Also, the process of obtaining access letters may often take time away from getting the investigation started quickly. Because external auditors likely know the company better than a newly employed team of attorneys and forensic accounting investigators, designated in part because of their limited former experience with the company, they may be very useful sources of information.

The forensic accounting investigator must bring liberation and fairness to the investigation and recognize the intentions of each of the interested parties to the investigation. Irrespective of the differing interests of the different communities, forensic accounting investigators must normally answer the following queries:. Was the offender instructed by a higher administrator not currently a target of the investigation? Forensic accounting investigators should always keep in mind that they are mainly fact finders and not typically employed to reach or provide conclusions or opinions.

The financial auditor is presented with the books and records to be checked and determines the nature, level, and timing of audit procedures. The forensic accounting investigator commands a different set of skills and works at the direction of an employer that may be management, the audit committee, counsel, or the auditing firm itself. When auditors choose to register the services of subject matter experts such as forensic accounting investigators they expect the investigators to offer suggestions on suitable procedures to be performed as well as related risks, costs and expected results.

The investigators should be careful not to perform such measures unless specially asked to do so by the audit team or whoever is directing the investigators. This approach can lead to frustration on the part of the investigators if, during an investigation, forensic accounting investigators are ordered to stop.

Should that situation occur, it may be completely appropriate to discuss their anxieties with the audit team? But the forensic accounting investigators should take direction from those who appoint them, like auditors, counsel or directors. Throughout an investigation, each interested party may view the same facts differently.

For this reason, it is important to understand the likely preferences and objectives of all participants and to view, in a broad context of expected and quite naturally differing points of view, any clashes that may appear. The board of directors, through the independent members of its audit committee, is likely to focus on conducting a detailed and complete investigation, but its members may lack the experience needed to evaluate the effort.

In addition, they may be concerned about their personal reputes and obligation. The board is likely to look to legal counsel and in some cases, to forensic accounting investigators to describe the considerations of the project. Management may be enthusiastic to bring the investigation to a quick assumption. The chief financial officer may be self-protective over the fact that his or her organization "allowed this to happen.

The forensic accountants should not expect to take part in all activities typical of financial crime investigations. For instance, the legal team may or may not see a need to include the forensic accountants in all interviews, instead asking them to attend only those interviews in which the legal team assumes accounting issues to surface. In most investigations in which counsel is involved, they are responsible for the conduct of the investigations and will allocate and distribute resources accordingly.

The internal auditor may have different types of objectives, including not isolating management, staying on schedule to complete the yearly audit plan, and not opening the internal audit team to criticism. The internal audit team may also feel embarrassed, defensive and angry that it did not detect the crime.

Stockholders may become worried once suggestions of financial offensiveness are made. They may file a claim with the objective of extracting the largest possible reimbursement from the company and other parties, including the external auditors. The public may feel some degree of interest in the investigation, mainly if the entity is a public, government, or charitable organization or if it is an important regional employer.

These concerns are often reflected in and nourished by media attention, and they create pressure to "get to the bottom quickly. While the exterior auditors must be pleased that the audit committee has instructed an appropriate research, they neither direct the research nor decide what helpful activities are required by the conditions. Financial criminal activity research is filled with doubt, and a wrong move can generate dangerous results. Audit committees identify the value of consulting with a qualified team of experts, such as counsel and forensic accounting investigators.

A forensic accounting investigator working for an audit committee that does not seek advice or that restricts the investigation would be recommended to resign the assignment. In the course of an inquiry, a time may come when the forensic accounting investigator is alone in supporting a certain approach or sequence of techniques. Assume the audit committee interprets whistle-blower accusations as accusing the revenue recognition practices of the company but not the strategies comprising the delay and repayment of related marketing costs.

The evidence should be the motivating force in determining the range and course of the investigation. On one hand, in situations of this kind, be persistent while following the standards, methods, and practices that are most appropriate in the circumstances. Preferably, the forensic accounting investigator should have important effect on procedures related to the financial aspects of the investigation.

Counsel should take responsibility for the legal features of the matter and support the efforts of the forensic accounting investigator by providing suitable guidance. The committee must take ownership, with the advice of other parties in the main team that influences the direction of investigation.

These may include forensic accounting investigators, legal counsel, internal and external auditors, and possibly others such as a public relations firm. Discussing early and regularly is routine in these matters and should be strongly encouraged by the forensic accounting investigator.

The first person to be contacted when there is a suspected fraud is characteristically in house counsel. Investigations usually start with extensive conversation about who should be involved, and the responsible executives may naturally wish to involve some or all of the functions just mentioned. Based on the conditions, the group of internal auditors can in fact be a remarkable resource to an independent forensic investigative team.

Forensic accounting investigators can think to work with or for attorneys in a number of situations, including:. Civil court case such as contract issues, investor lawsuits, illegal termination claims, and fraud recovery actions. The number and kinds of lawyers are wide and different. The forensic accounting investigator may work with the general counsel for the company; SEC counsel; special independent external counsel to the panel of administrators or the audit committee, often termed as 10A counsel; lawyers for particular panel or audit committee members; counsel for particular workers or groups of employees; municipal or legal counsel; counsel for employees who may be under doubt or who wish to prevent that undesirable designation; and still others.

A potentially material overstatement of asset values or understatement of obligations is often the focus of inquiry, and there may be an immediate need to inform shareholders and marketplaces that formerly released financial statements may be not reliable. The level of the problem should be identified and corrective action taken. In that situation, lots of concerns often spin around the company:. In such investigations, privacy is usually very important.

Leaks of information to the press or competitors may be predominantly damaging. If the investigation is to be successful in revealing the facts, the number of people within the company who are aware of daily developments should be properly restricted to avoid such leaks. The company may, however, willingly disclose information to supervisors during such investigations. Forensic accounting investigators are normally called upon to investigate potential financial statement misstatements or manipulations and asset misappropriations.

Such engagements are referred to internal accounting investigations. When investigating asset misappropriation, the forensic accounting investigator may be engaged by the general counsel of a company or by the outside advocate who represents the company. The forensic accounting investigator leading an asset misappropriation investigation typically receives outstanding collaboration from company executives, who recognize themselves and the company as the victim.

Practice has shown that an investigation focused on asset misappropriation may produce evidence signifying other schemes, in which the company may have been taking benefits from criminal acts. Once the forensic accounting investigator picks up on a loose thread and tracks it, there often is no telling where it might lead. When potentially material accounting irregularities or accusations of potentially material fraud, come to its attention, the board of directors typically seeks the advice of counsel on a number of attentions that may include the following:.

Initial communications with investors, including employees, the market, shareholders, bondholders, moneylenders, and regulators. Formation of an investigative team, usually through holding of appropriate counsel and other experts such as forensic accounting investigators and other specialists.

Urgent workforces decisions such as arranging for paid leave, limit of duties or access, and termination. Based on the details of the investigation, the team may include other experts or specialists such as:. Any legal concerns extent of privilege, expectation that the company intends to ignore privilege, expectation of criminal charges, and so on. Any limitations on departments or staffs that can be involved, interviewed, or utilized in the investigation process.

Independent counsel, with the help of forensic accounting investigators, often takes the lead in setting up, managing and organizing the investigative team. This process may include the selection and retention of other parties who make up the team. Launching the timetable in aggregation with the board of directors or management, distributing the timetable to the investigating team, and tracking progress against it. Making, maintaining, and distributing a working-group list very helpful in sorting out which law firms or experts represent whom.

Gathering, submitting, and pursuing the various document and employees access requests that the investigating team members will generate. Organizing the final report with or for the board or its special committee, or doing so in collaboration with other teams from which reports are impending.

Forming and maintaining communication channels with the board of directors and other interested parties, generally including internal general counsel, company management, regulatory staffs, law enforcement or tax authority workers, and various other lawyers involved. Although the attorney may lead the investigation officially, the forensic accounting investigator frequently is the keystone of a successful investigating team. The forensic accounting investigator may provide the following types of help and support for the larger team directed by the advocate:.

Knowledge in accounting, in regulatory such as SEC auditing, in internal controls, and in financial analysis.

If the number of articles written on the topic is any indication, readers of such esteemed newspapers as The Wall Street Journal and The New York Times are captivated by the forensic accounting topic.

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Apartment community manager resume example In Forensic accounting essays. Introduction While accounting has always been widely practiced, forensic accounting is a relatively new field. How many pages words do you need? According to Kranacher et althe forensic accountants ensure that the conclusions are grounded in the evidences. Due to fraud and other forms of dishonest business behavior, Kessler International steps in to investigate.
Get paid to proofread essays Tucker, As laws and regulations continue to grow and become more complex, the need for forensic accountants is sure to continue forensic accounting essays as well. In such investigations, privacy is usually very important. Each of these sources has its own characteristics and techniques that the forensic investigators can use to explore hidden evidence. How well forensic accounting investigators work together with external auditors characteristically depends on numerous factors, including the following. Although Investigative Accounting has been around for years, it has only recently begun to transform into the science.
Nz trade enterprise business plan For difficult investigations or investigations that involve public companies, it is often wise for the lead forensic accounting investigator daft punk homework flac rar make a team that includes the following skills and experience:. Forensic accountants were responsible for investigating the case during a long period of time to present the most objective reports in the courtroom. The forensic accounting investigator leading an asset misappropriation investigation forensic accounting essays receives outstanding collaboration from company executives, who recognize themselves and the company as the victim. Examples of typical investigative accounting assignments would include the following: an investigation of employee theft, securities fraud, insurance fraud, kickbacks, and proceeds of crime investigations. The forensic accounting investigator may work with the forensic accounting essays counsel for the company; SEC counsel; special independent external counsel to the panel of administrators or the audit committee, often termed as 10A counsel; lawyers for particular panel or audit committee members; counsel for particular workers or groups of employees; municipal or legal counsel; counsel for employees who may be under doubt or who wish to prevent that undesirable designation; and still others Confidentiality Requirements A potentially material overstatement of asset values or understatement of obligations is often the focus of inquiry, and there may be an immediate need to inform shareholders and marketplaces that formerly released financial statements may be not reliable.
Sample resume for acs assessment To ensure that the investigation progresses as efficiently as possible and reach applicable conclusions and acceptable resolutions, each participant of the investigating team should follow few rules that are given below; Work collaboratively within the investigative team assembled by the client Regular conference calls facilitate this objective. Many accountants are trained that numbers do not lie. Besides, the interpretation of the jargons, the presence of these accountants may also be helpful to the attorneys in terms of analyzing the development of the case and formulation of the cross-examination questions. Work Cited "Forensic Accounting. Words: - Pages: 3. Accounting is the systematic and comprehensive recording of financial transactions pertaining to a business. They may forensic accounting essays use electronic discovery for litigation purposes.
Forensic accounting essays Essays Essays FlashCards. Within this area of accounting, there are two general categories of accountants or areas of practice. In specific, the forensic accounting investigator should take care to avoid: Providing valuation guidance unless appropriately trained Providing legal advice or making legal declarations in their work Acting as forensic accounting essays judge or jury by making judgments as to the guilt or innocence of particular people or groups Note that commenting on specific elements of financial statements is entirely appropriate and can be legally expected of forensic accounting investigators with accounting and auditing experience. The auditor is also a valuable team member in gathering data or helping as an adviser to the forensic investigators on problems of approach, particular issues that come to light, and possible follow-up activities. Tucker, As laws and regulations continue to grow and become more complex, the need download ready made business plan forensic accountants is sure to continue growing as well. The outside forensic accountant should be Cr. Forensic Accounting : The Field Of Accounting Words 7 Pages The field of accounting goes deeper than the general business field and requires specialized actions.

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Many accountants are trained that numbers do not lie. Auditing is about following the rules. Forensic accountants take the opposite tack because they cannot assume books and financial statements are correct. Books may be cooked; financial statements may be deceptively constructed; records may be false, and invoices may be fake, forensic accountants look beyond the records and invoices. What kind of knowledge, skills and abilities does the forensic accountant need?

What specific courses help ensure the competencies of the financial sleuth who unearths fraud by delving into the form 10ks, Form 10Qs and all the other records and documents. How does one get an education that will provide the knowledge, skills and abilities on needs for a forensic accountant career? Accounting majors are already well on their way. The fundamentals provided in such programs — accounting courses, auditing, risk assessment and controls — must be port of the curriculum.

However, there is a need for legal and investigative skills that are needed. Companies and their auditors should focus not only on detection of fraud, but also on deterrence and prevention. External auditors too are largely responsible for creating safeguards against employee fraud or at the very least, unraveling how it may have occurred once it has occurred. A panel of SEC experts suggest that auditors should make unannounced visits to company locations, conduct surprise counts of inventory items, and request that customers or vendors provide written confirmation of information related to certain transactions.

Covert surveillance observes activities while not being seen. External auditors might watch employees clocking onto a work shift, observing whether they use only one time card. Traveling hotel auditors may check in unannounced, use the restaurant and entertainment facilities and watch the employees skimming receipts and tickets. Uncovering elusive fraudBoth external and internal auditors should perform some forensic type procedures on every audit, but suppose the fraud prevention program fails and the external or internal auditors or the audit committee suspects fraud: what then?

If the company or auditors have in-house forensic accounting talent, managers should call them into the audit. Lacking that home-grown talent or in cases where the fraud is complex, and outside forensic accountant may be engaged. So the investigatory steps may be as follows: traditional audit, expanded investigative audit, and inside or outside forensic accountant. As an audit moves closer to a forensic investigation, the auditor must comply with the litigation services standards. The outside forensic accountant should be Cr.

Analyze account records and trace funds. Research background and search for assets. Develop confidential sources. Conduct surveillance efforts. Guide undercover operations. Recognize and preserve physical evidence. Duncan was fired by Arthur Andersen and later pleaded guilty to shredding documents in return for cooperating with federal prosecutors. Masters Gold tournaments with him. His personality was soft, and he was happiest when playing gold with Risk Causey.

He was under constant pressure from year to year to push the line. ConclusionIn the absence of internal auditors and external auditors who take responsibility for fighting fraud, the forensic accountant must step into this void. The SEC seems to be moving the traditional players in like, but despite improvements in fighting fraud on all sides, there will be a need for forensic accountants who are specially trained and more suited personality-wise to remain independent and detect and fight fraud.

These specialists may become part of one of the auditing teams or may be engaged separately. A comparison can be made between a forensic accountant and a management consultant. Whereas the skilled management consultant arrives from the outside and cuts through the personalities to make the tough calls about waste and assess things like customer focus, marketing prowess, proper infrastructure and sales organization effectiveness, the forensic accountant can be engaged to take an independent look at controls, systems, personal data, etc to detect fraud.

Efforts of Congress, the SEC, the various stock exchanges, accounting associations and authorities and other will continue to place more pressure on management, audit committees, accountants and auditors to fight fraud. Still, the stakes are high and the special skills and knowledge to effectively fight fraud are substantial. Counting on internal auditors and independent public accountants engaged for the financial audit to uncover financial statement fraud in all its complexities is unrealistic.

Operational Definition: i. Brain drain: Brain drain, or human capital flight, But do we have enough data to think the results and reality of this enthusiasm and expectations? Is there any actual difference of job opportunity and income according to the different type of schooling? Although it is widely recognized that the indicators relating to education, such as literacy and schooling years, are closely connected with regional development such as income level, diversification of economic activities, family planning and welfare, so Sometimes it can become a burden to the individuals that are diagnosed with it, as well as their families.

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Fortunately, there are many medications on the market today can help individuals get to that point. There was a qualitative study performed in Thailand to explore the opinions of 24 Thai nurses referencing how clinicians as well as the nurses could improve the service and treat and Customer satisfaction in the modern day world is the essence of every business.

The importance of customer satisfaction is that it maintains client loyalty through exceptional customer service, which, in turn, can lead to growth in market share and profitability. Customer satisfaction also generates a positive company image. Clients who are pleased by positive employee attitudes and efforts will keep coming back and likely will inform others of their positive experiences.

Overall, perhaps the greatest importance of customer satisfaction is that it can make someone's day to receive exceptional customer service. Client loyalty is essential for business growth, but it cannot exist without customer satisfaction. When customers know that they are getting their money's worth for a company's products or services, they are likely to come back, especially if they have had a good experience with the company's employees.

Loyal customers are likely to spend more money, which can increase the company's market share and profitability, so maintaining client loyalty is an example of the importance of customer satisfaction. A positive company image is another example of the importance of customer satisfaction. Satisfied customers No Topics Page No. Introduction 2. Literature Review — Employee Motivation 5 3. Literature Review — Job satisfaction 6 4.

Problem Statement 7 5. Scope of the study 7 6. Relevance of the study 7 7. Research design i. Purpose of the study 7 ii. Type of investigation 7 iii. Extent of researcher interference 7 iv. Study setting 8 v. Unit of analysis 8 vi. Time horizon 8 8. Conceptual Framework 8 9. Theoretical framework 9 Hypothesis 9 Sampling design 9 Data collection method 9 Questionnaire An effective organization will make sure that there is a spirit of cooperation and sense of commitment and satisfaction.

In order to make employees satisfied and committed to their jobs, there is need for strong and effective motivation at the various levels, departments, and sections of an organization. Both employees and employers are interested in understanding motivation if employees know what strengthens and what