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The standards lays down the primary qualitative measures for conducting investigations. The full set of FAIS standards drafted for the forensic professionals by The Institute of Chartered Accountants of India (ICAI) with the help of group of professionals and experts is the first in the accounting world. [1]
Finally, it presents a technique to use software to do a preliminary analysis on media and provide a human readable report to the examiner. The goal of the technique is to perform rapid triaging of media and allow the human examiner to better prioritize man hours towards media with high return on investment.
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.
EnCase is the shared technology within a suite of digital investigations products by Guidance Software (acquired by OpenText in 2017 [2]). The software comes in several products designed for forensic, cyber security, security analytics, and e-discovery use. EnCase is traditionally used in forensics to recover evidence from seized hard drives.
Forensic accounting is the study and interpretation of accounting evidence, financial statement namely: Balance sheet, Income statement, Cash flow statement. Forensic aerial photography is the study and interpretation of aerial photographic evidence.
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Financial Accounting Standards Board - Financial accountancy - Financial audit - Financial reports - Financial statements - Fixed assets - Fixed assets management - Forensic accounting - Fraud deterrence - Free cash flow - Fund accounting