Thus, forensic accounting or forensic auditing has emerged as a result of the surge in fraud. In the discussion of the application of forensic audit, both reactive and proactive accountings were examined. This is followed by a highlight on the distinction between statutory audit and forensic audit. We shall also conclude that forensic audit practice can reduce the incidence of fraud even in Pension Fund. in Forensic Accounting & Audit from the Charisma University in the Turks & Caicos Islands, United Kingdom.

Source: Front Page Africa April 30, 2020 15:00 UTC