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The Association of Certified Fraud Examiners (ACFE) is a professional organization of fraud examiners. Its activities include producing fraud information, training and tools. Based in Austin, Texas, the ACFE was founded in 1988 by Joseph T. Wells. The ACFE grants the professional designation of Certified Fraud Examiner [2] (abbreviated CFE).
SAS 99 defines fraud as an intentional act that results in a material misstatement in financial statements. There are two types of fraud considered: misstatements arising from fraudulent financial reporting (e.g. falsification of accounting records) and misstatements arising from misappropriation of assets (e.g. theft of assets or fraudulent expenditures).
Since 2000, in response to the need for standardization, various bodies and agencies have published guidelines for digital forensics. The Scientific Working Group on Digital Evidence (SWGDE) produced a 2002 paper, Best practices for Computer Forensics, this was followed, in 2005, by the publication of an ISO standard (ISO 17025, General requirements for the competence of testing and ...
One of those is the Scope of Expertise in Forensic Document Examination document [4] which states an examiner needs "discipline specific knowledge, skills, and abilities" that qualifies them to conduct examinations of documents to answer questions about: the source(s) of writing; the source(s) of machine-produced documents;
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During his cross-examination, Leach pressed Holmes on her efforts to kill a 2015 investigative report in the Wall Street Journal by John Carreyrou that exposed Theranos' flawed technology. That ...
Forensic accounting, forensic accountancy or financial forensics is the specialty practice area of accounting that investigates whether firms engage in financial reporting misconduct, [1] or financial misconduct within the workplace by employees, officers or directors of the organization. [2]
Forensic accountants need to have a great deal of access to information regarding the company they are investigating or assisting. The information will determine how much a person actually makes, the worth of a business, if there has been fraudulent activity, who committed the fraud, everyone involved, how much was taken from the company, where the money went, and how much can be recovered.