Forensic accounting : an honors thesis (HONRS 499)

This discussion of forensic accounting begins with a definition of fraud and the distinct types of fraud that are encountered in today's society. Along with this background information on fraud, this thesis also includes the different reasons that an individual commits fraud. The role of the auditor in the detection of fraud is also reviewed, along with the public's perception of the auditor's responsibility compared to the auditor's performance. Finally, there is a discussion about the skills and services that a forensic accountant provides, along with the requirements for becoming a certified fraud examiner.