Silent Witness - cuento de un contador forense

Forensic accounting is neither glamorous nor nearly suspenseful enough to rate a Friday night TV slot, however it is an exacting science in its own right and is often critical in the litigation process. Few forensic accountants have the spookily perceptive eyes of Silent Witness' Professor Sam Ryan, however many forensic accountants would joke that their job is, like hers, about counting dead bodies.

Bad jokes aside, good detective work and accurate analysis are what it's all about, and attention to detail can obviously make or break a case. Silent Witness turns on expert witness in the courtroom, and the analogy extends to Professor Ryan's examining decaying bodies whilst forensic accountants examine decaying businesses and finances. But let's skip the moonlit nights, the owls in the forests and the spooky music and get down to the fundamentals of what is a forensic accountant, when you might need one, and what to look out for in order to put your best case forward.

What is forensic accounting?

Forensic accounting is the use of investigative techniques, accounting skills and business skills to aid in the collection and formation of information to be used as evidence in court cases. As a discipline, it encompasses financial expertise, fraud knowledge, and a strong understanding of business reality and the working of the legal system.

The process includes:

o Reviewing the factual situation.

o Providing assistance in obtaining documentation necessary to support or refute a claim.

o Reviewing the relevant documentation to form an initial assessment of the case and identify areas of loss.

o Providing assistance with examination for discovery, including the formulation of questions to be asked regarding the financial evidence.

o Co-ordination with other experts.

o Reviewing the opposing expert's damages report and reporting on both the strengths and weaknesses of the positions taken.

o Providing attendance at trial while hearing the testimony of the opposing expert and also providing assistance with the cross-examination.

Forensic accountants become involved in the assessment of economic loss damages in personal injury; assessment of damages in commercial disputes; business valuations for family law and commercial disputes; family law superannuation valuations; professional negligence claims; fraud investigation and fraud risk assessment; and business interruption claims.

When do I need a forensic accountant? As a general rule, you should get a forensic accountant involved whenever there is an issue of value that requires accounting analysis and expertise. A forensic accounting report should bring far more value to the case than its cost.

Unraveling tax planning and corporate structures Tax planning often significantly complicates an understanding of a plaintiff's affairs. The plaintiff may be saying that he was earning $100,000 per year but his personal tax returns are only showing $20,000 per year. Most people in business will employ a number of tax planning strategies to minimise the incidence of tax. These strategies include use of corporate structures, discretionary trusts and unit trusts, superannuation, salary packaging, fringe benefits such as motor vehicles and car repayments, and splitting of income with other family members. In the assessment of damages and business valuations, it is necessary to look through the corporate entities to determine a plaintiff's true position. The plaintiff claiming that he is earning $100,000 a year may have a $20,000 salary for himself, $20,000 for his wife, $20,000 in superannuation contributions, $20,000 in fringe benefits such as motor vehicle and personal expenses and $20,000 in profit left in the company.

Independent assessment of the issues People often have poor financial understanding either of their business itself, accounting terminology, or both. Plaintiffs will often say that they are earning, say, $100,000 per year, but they are actually referring to turnover, not profit. They have not considered the expenses incurred in operating that business.

A forensic accountant will independently examine the plaintiff's losses or claims based on the evidence presented. They will examine the issues based on the available evidence. A forensic accountant's investigation may include analysis of other companies associated with the plaintiff to ensure the income or expenses have not been diverted to other entities.

How to find a forensic accountant

One of the best ways to find a forensic accountant is to ask around. Ask your colleagues and other solicitors whom they use and why. Ask barristers whom they would recommend.

Forensic accounting requires a different set of skills and knowledge from general accounting. Forensic accountants will have knowledge of the rules of evidence, common law, the relevant legislation, the expert code of conduct and obligations. Forensic accountants will be experienced at giving evidence in court and preparing reports for court.

It is important to establish a relationship with the forensic accountant. An ongoing relationship enables you to ask questions about a matter and get a feeling for the issues and reduces the time required to brief the accountant. The instructions that we receive are often one page, briefly detailing the important facts of the case, contact details for the client and enclosing copies of financial documentation available. Due to our ongoing relationship with the solicitor, we arrange a conference with the client, obtain further financial details and in turn provide our expert report.

Things for lawyers to look out for

In providing critical review and analysis of other accountants' reports, we have encountered a multitude of problems and errors. We have detailed below some of the most common errors that cause the most pain for lawyers.

Beware of one- to two-page reports

We often encounter the simple one- to two-page report valuing a business or calculating damages. These reports often have little value and can be a hindrance. The characteristics of a typical one-page report are:

o There is often little evidence to support the opinions given.

o There is insufficient detail to explain what tests or investigations have been made.

o They often do not contain the Expert Witness Code of Conduct.

o They often have significant errors in methodology.

o The opinions put forward often crumble under critical investigation and examination.

o Initial opinions and views are often changed following a more detailed examination of the issues.

Beware of complex financial models

Often forensic accountants will develop complex financial models of a business to illustrate the effects of an event of damage (personal injury, breach of contract, fire etc). Upon initial examination, these models will often appear to be well argued and considered. Complex models often have assumptions based on other assumptions and it is often only necessary to attack one or two assumptions based on logic or common sense and the model will show losses rather than profits. The more complex the model, the easier it is to discredit.

In one case, the plaintiff's accountant developed a complex model showing the expected earnings and actual post damage earnings in a wholesaling company. The company showed a significant decline in turnover and profits in the month, post-accident. The company subsequently recovered from its damage. The plaintiff's solicitors also allocated considerable resources to the case on the basis of the expected losses as detailed in the accountant's report. We were able to show that the loss was the result of a loss of a major client that happened pre-damage. The massive losses put forward by the accountant were significantly reduced and the report was discredited.

Complex financial models will often produce results that deliver unexpected large damages claims. In the calculation of damages, there is a simple test that can be applied. Add the loss to post-damage earnings and compare to pre-damage earnings. If there is a significant difference, then the reasons need to be explained. A good, experienced forensic accountant should be able to show a number of different ways to approach a problem. The simplest approach is often the best. A simple approach often examines the real drivers of the business and the principles are more easily understood by all.

Ask where the weaknesses are

Every report will have some weaknesses. The weakness might be minor or significant. Ask the forensic accountant where the weakness is in the report. The accountant should know where the weaknesses are, which assumptions are solid and are supported by evidence and which will be susceptible to critical examination. Examples include basing earnings on one year's trading or three to four years' trading. The accountant may reason: "There is an argument that gross profit should be based on the average of the last three years, which would reduce the claim, but the recent changes in the product mix support using the most current data," or "The evidence supporting this assumption is poor and will be dependent upon the plaintiff's testimony."

Get accountants involved early

In many instances we get involved too late. Damages may be assumed to be significant and legal resources are allocated accordingly, only to find that the actual damages are minimal and the opportunity to recover a settlement or verdict in excess of the legal fees is impossible. Getting forensic accountants involved early will also give the accountant the opportunity to request further information and gather evidence such as witness statements and property valuations.

Check for mathematical accuracy

Always ask the accountant if the mathematical accuracy of the report has been checked. A mathematical error can substantially affect the credibility of the report and the plaintiff's claim. We were asked to assess a personal injury claim for a professional footballer. The accountant's report for the plaintiff was well argued and the plaintiff's earnings were supported by leading coaches and agents. Whilst the question of probability is always an issue for professional sports people, the quality of statements and testimony of the coaches and agents may have outweighed any statistical analysis of probability. We carried out a simple check of the mathematics of the report and found that the plaintiff's gross loss rather than net loss was used to calculate future loss. The claim for future economic loss was halved. A simple independent check of the mathematical accuracy with a calculator by the accountant for the plaintiff would have prevented this error.

Reports should be readable first time

A forensic accountant's report should be able to be understood and absorbed on the first reading. If you have to read a report three or four times before you can understand what it is trying to say, judges and counsel will have the same problem. A good report will contain an executive summary that introduces all the major issues and states the conclusions so that the reader will understand the direction and focus of the report. A business valuation that explains in the executive summary the total valuation, the basis of valuation used, the main assumptions in that valuation (such as capitalisation rate and future maintainable earnings) and a brief explanation of the important factors behind the assumptions will provide an excellent introduction to the report.

Forensic accountants provide a valuable resource for the solicitor in litigation. The investigative and analytical ability to examine financial and business matters complements the legal skills of solicitors. Maybe one day there will be a gripping, suspenseful TV show about forensic accountants. Maybe not.

Contabilidad CSI - el mundo de la contabilidad forense

¿Lo que obtiene cuando se combina la investigación con la contabilidad y la auditoría? Obtiene el campo emocionante de contabilidad forense. La palabra forense significa "apto para su uso en un Tribunal de justicia", y que es el alto nivel que contadores forenses se celebran a. Contabilidad forense proporciona un análisis contable que es adecuado para la justicia y se utiliza para ayudar a resolver los casos civiles y penales. Contadores forenses a menudo tienen que dar pruebas expertos en el juicio.

¿Qué es un contador forense?

Contabilidad forense abarca tres áreas principales: asistencia en litigios, investigación y solución de controversias. Asistencia en litigios representa la presentación objetiva de las cuestiones económicas relacionadas con los existentes o pendientes litigios. En este sentido, el profesional contable forense cuantifica los daños sufridos por las partes en conflictos jurídicos y puede ayudar a resolver conflictos, incluso antes de llegar a la sala de audiencias. Si una controversia llega a la sala de audiencias, el contador forense puede declarar como testigo experto.

Investigación es el acto de determinar si asuntos penales como empleado robo, fraude de valores (incluyendo la falsificación de Estados financieros), robo de identidad y fraude de seguro se han producido. Como parte del trabajo del contador forense, él o ella puede recomendar acciones que pueden tomarse para minimizar el riesgo futuro de pérdida. También puede producirse la investigación en materia civil. Por ejemplo, el contador forense puede buscar activos ocultos en los casos de divorcio.

Contabilidad forense implica mirar más allá de los números y captar la esencia de las situaciones. Es más que simple contabilidad y trabajo de detective más básico. Debido a sus elementos singulares, es una combinación que será en demanda de la naturaleza humana exista. ¿Quien no quiere una carrera que ofrece dicha estabilidad, emoción y recompensas financieras?

Convertirse en un contador forense

El primer paso para convertirse en un contador forense es tomado por ganar un título de grado en contabilidad. Se trata de un grado de cuatro años estándar disponible en la mayoría de colegios y universidades, y muchos ofrecen ahora este grado como una opción en línea a distancia.

A continuación, debe preparar y sentarse para que el examen de contador público para convertirse en un CPA. También hay cursos de preparación en línea disponibles para ayudarle fácilmente pasar su examen de la CPA.

Cuando haya obtenido a su bachillerato en contabilidad y aprobó el examen de CPA, puede empezar a practicar como contador forense. Sin embargo, tener el mejor punto de apoyo en el campo (así como el mejor sueldo) también puede considerar graduado escolar. Maestría en contabilidad forense ya está disponible, como una maestría tradicional y también como una Maestría en administración de empresas con énfasis en contabilidad forense. Ganar un título de posgrado sirve a dos propósitos-it más trenes que para trabajar en el campo y también ayuda a cumplir con los requisitos de educación continua que sean necesarios para mantener el estado de la CPA.

Encontrará que cursos adicionales en áreas como la aplicación de la ley y la justicia penal se necesita y formación jurídica es útil. Además, puede proseguir una acreditación como un examinador de fraude certificados (CFE) de la Asociación de examinadores de fraude certificados. Se trata de una acreditación reconocida a nivel nacional similar a la designación de la CPA.

Por último, también puede seguir la acreditación de la certificación de contador forense (CrFA). Si bien esto puede parecer en la superficie como un partido, en realidad se trata de una certificación bastante nueva y no cada contador forense lo tiene. Sin embargo, a medida que la industria sigue evolucionando, puede volverse bien el estándar.

Salario y las perspectivas de carrera de contador forense

Contadores forenses trabajan en la mayoría de las empresas principales de contabilidad y son necesarios para la investigación de las fusiones y adquisiciones, y en las investigaciones de la fiscal, las investigaciones de delitos económicos, todo tipo de litigios civiles apoyo, auditorías especializadas e incluso en las investigaciones terroristas. Contadores forenses trabajan en todo el mundo de los negocios, en las empresas públicas de contabilidad y en todas las ramas del Gobierno. Las empresas de contabilidad forenses están por todas partes.

Si haces una búsqueda en Internet, encontrará artículo tras artículo preocupante que la demanda de contadores forenses supera ampliamente la oferta actual. Esto se traduce en un crecimiento previsto en este campo de casi el 25% en los próximos diez años! Sería difícil encontrar una carrera más estable y en demanda.

Usted será más probable que comienzan ganando entre $30.000 y 40.000 dólares al año, según la Oficina de estadísticas laborales. Pero después de pocos años de experiencia en el campo, fácilmente puede ganar $70.000 a 80.000 dólares al año. En los niveles más altos, particularmente en el sector privado, contadores forenses pueden comando $125.000 a 150.000 dólares al año.

Contadores forenses son profesionales que utilizan una mezcla única de educación y experimentan para aplicar la contabilidad, auditoría y habilidades de investigación para descubrir la verdad, opiniones jurídicas de forma y ayudar en las investigaciones. Si esto suena como usted, considere la posibilidad de una carrera en contabilidad forense-no arrepentir!

Contabilidad forense

Derribar uno de los jefes de multitud más grandes en la historia, o captura de ladrones lo suficientemente inteligentes para robar millones de dólares de las empresas. Estas tareas ya no requieren a un superhéroe con poderes, pero pueden completarse por un contador apacible en el creciente campo de la contabilidad forense.

Contabilidad forense es una de las opciones de carrera más emocionante y gratificante disponibles. Aunque la mayoría de las personas no saben exactamente lo que siendo un contador forense implica, todo el mundo sabe de algunos de los más famosos contadores forenses; como Sherlock Holmes (Crumbley). Mientras era un personaje de Sherlock Holmes, mezcla sus habilidades financieras con su capacidad de pensar y se convirtió en uno de los detectives más famosos en la historia. Esta mezcla es lo que constituye lo que se llama de US News and World Report "uno de los ocho carreras contando con"(Forensic Accounting Courses). Contabilidad forense es la práctica de utilizar habilidades de contabilidad, auditorías y de investigación a prestar asistencia jurídica (información de contabilidad forense). En otras palabras, es un contador que tiene la capacidad de utilizar su mente para mirar la información financiera de una situación y averiguar detalles suficientes para ubicar a los defraudadores durante mucho tiempo. Contabilidad forense ha existido durante siglos, y en la actualidad la demanda es superior entonces nunca y está creciendo cada año más como el fraude, pretende detener aumentos.

La razón de contadores forenses están en gran demanda es porque fraude se está convirtiendo en un problema creciente y cada vez más fácil y más fácil de cometer. En la sociedad actual, mayor tecnología ha dado a personas la capacidad de cometer fraudes a gran escala y salirse con bastante facilidad. Según un estudio realizado por la Asociación de certificación fraude examinadores (ACFE), organizaciones perdieron un estimado de 600 millones de dólares este año a fraude (Synovate, 7). Debido a la internet, casi cualquier información personal puede ser fácilmente alcanzable, realizar robos de identidad, uno de los mayores problemas de hoy. Robo de identidad en los Estados Unidos en 2003 afectados 9,91 millones de personas que perdieron un total de 5 millones de dólares y también las empresas, que perdieron 47,6 millones de dólares (Synovate, 7). El costo del fraude es a un tiempo todos contabilidad alta y forense es una de las mejores formas de detener a los defraudadores en sus pistas y recuperar todo eso perdió dinero.

Contabilidad forense es una trayectoria creciente diseñada para combatir el creciente fraude. De acuerdo con contabilidad hoy, casi 40 por ciento de las principales 100 empresas contables en los Estados Unidos ahora están expandiendo sus servicios relacionados con el análisis forense (Vogt). Contadores forenses trabajan en todo el mundo de divorciados descubrir activos ocultos, a los organismos gubernamentales como el FBI, el servicio de impuestos internos y la Oficina de Alcohol, tabaco. Las empresas también a menudo emplean contadores forenses rastrear interiores fraudes que auditores normales podrían no ser capaces de encontrar. Para algunas empresas, como Michael Kessler, Presidente y CEO de Kessler internacional dice, "fraude puede a veces ser la diferencia entre una empresa registrar una ganancia o una pérdida," (Vogt).

Contabilidad forense centra alrededor de dos áreas principales, asistencia en litigios e investigación. La parte de apoyo de litigios de trabajo de un contador forense requiere averiguar la cantidad perdida por las partes en una disputa legal y también puede requerir prestar testimonio como testigo experto en estudios clínicos (información de contabilidad forense). Como testigo experto, él o ella se utilice sus amplios conocimientos en el campo de la lucha contra el crimen y medidas financieras para hacer muchas cosas de solución de controversias entre divorciados a ayudar a condenar a los criminales que han, robados mediante el fraude, activos de empresas o de otras personas.

El segundo componente principal de un contador forense es investigación. Esta área de la profesión implica la combinación de las habilidades de contadores y detectives (información de contabilidad forense). En este sentido, se requiere un conocimiento profundo de las medidas financieras, pero tal vez la habilidad más importante relacionada con la contabilidad forense es la capacidad de pensar (información de contabilidad forense). Pensar deductivamente ayuda a personas con antecedentes de contabilidad toman medidas financieras y encuentran hechos vitales para la captura de delincuentes, convirtiéndose en como detective. Con estos métodos, contadores forenses determinarán si no cosas como empleado robo, fraude de valores, robo de identidad o fraude de seguro han producido (información de contabilidad forense). Detectar este tipo de fraude es vital intentaba obtener pierde dinero u otros activos volver y el enjuiciamiento de los que cometieron el delito de fraude.

A veces, un contador forense es no sólo útil, pero es necesario poner un penal tras las rejas. Tal fue el caso con el jefe de la mafia legendario, Al Capone. Después de años y años de permanecer en las calles porque ningún delito podría atenerse a él para obtener a través del juicio, fue finalmente un contador que le llamó. Lo que finalmente lo puso tras las rejas fue cuando el fisco le acusó de evasión de impuestos (Crumbley). Contadores forenses son cada vez más necesarios en nuestra vida para detener a los criminales y serán para siempre de la demanda, ya que siempre siguen que hay personas cometiendo tipos de fraude.

Con una vida cotidiana apropiada para una película de Hollywood y un salario medio con 6 cifras, contadores forenses fácilmente disipar los rumores de la contabilidad, una de las profesiones más aburridas que hay. Con tal una carrera atractiva, contabilidad podría incluso hacer algunos de los niños, "cuando sea mayor quiero ser".. listas, en un superhéroe, por supuesto.

Trabajos citados

Crumbley, Larry. "Contadores forenses que aparecen en la literatura". Universidad Estatal de Luisiana. Universidad Estatal de Luisiana. 1 De abril de 2008.

Synovate. "Federal Trade Comisión identidad robo encuesta informe". Synovate. Septiembre de 2003. 1 De abril de 2008.

Vogt, Peter. "Contadores forenses". Joven dinero. Entrenador de MonsterTRACK. 1 De abril de 2008.

"Bienvenido a información de carreras de contabilidad forense y el directorio de contabilidad forense". Información de contabilidad forense. Escuela de contabilidad, Florida Atlantic University. 1 De abril de 2008.

"¿Por qué tomar cursos en línea de contabilidad forense en FAU?" Cursos de contabilidad forense. Escuela de contabilidad, Florida Atlantic University. 1 De abril de 2008.

¿Contador forense - una nueva carrera?

Una de las áreas más recientes y también el área de mayor crecimiento, de contabilidad es contabilidad forense. Un contador forense tiene un único trabajo porque las responsabilidades implican la integración de conocimientos de contabilidad, auditorías y de investigación. Con todas estas habilidades, un contador forense es, en resumen, un verdadero investigador. Contadores forenses están entrenados para mirar más allá de los números y hacer frente a la realidad empresarial de la situación.

Normalmente, un contador forense es un contador que es contratado por una gran empresa o la empresa, pero también puede participar en la práctica pública o puede ser empleado por las compañías de seguros, los bancos, las fuerzas de policía, organismos gubernamentales u otras organizaciones. El contador forense sería contratado por esas organizaciones para investigar, analizar, interpretar, resumir y presentar la complejidad de la información financiera y de negocio para que puedan ser fácilmente comprensibles y debidamente justificada. Uno que trabaja como contador forense puede ayudar a las empresas de dos maneras.

1. Investigación contable.

Al realizar tareas de investigación contable, un contador forense revisa la situación de hecho de la empresa y sugiere posibles cursos de acción. Un contador forense también puede ayudar con la protección y recuperación de activos y puede coordinar con otros expertos como investigadores privados, examinadores forenses documento y ingenieros consultores en caso de que se ha producido un delito de cuello blanco. El contador forense también ayudará con la recuperación de activos de acción civil o Penal.

2. Litigios apoyo.

Otro destino de una forense cuenta es ayudar en la obtención de documentación para formar una evaluación inicial del caso e identificar áreas de pérdida. El contador forense podrá revisar la documentación pertinente para evaluar el caso y determinar la pérdida. Esto puede requerir el financiero contable ayudar con la debates de solución y negociaciones, así como asistir a un juicio para escuchar el testimonio del experto opuesto y prestar asistencia con el contrainterrogatorio.

Contadores forenses se involucren en una matriz de las investigaciones. Esto puede implicar:

-Las investigaciones penales, donde un contador forense puede ser necesario para preparar un informe con el objetivo de presentar evidencia de manera profesional y concisa;

-Accionistas y controversias en asociación, relación con las asignaciones que requieren un análisis detallado de los numerosos años de registros contables para resolver, por ejemplo, compensación y beneficios controversias de accionistas o socios;

-Personales reclamaciones de lesiones, cuando se pide un contador forense para cuantificar las pérdidas económicas resultantes de un accidente, a menudo calcular el daño económico resultante en casos de negligencia médica y despido injusto;

-Interrupción del negocio, revisando los detalles de una póliza de seguros, por ejemplo, para investigar los problemas de cobertura y el método apropiado de cálculo de la pérdida de áreas tales como interrupciones de negocios, pérdidas de bienes y empleado de deshonestidad (FID) reclamaciones;

-Las investigaciones de fraude, que implica el trabajo de un contador forense en la determinación de la localización, identificación de activos y la recuperación, los fondos realizan con más frecuencia con casos de fraude de empleados;

-Controversias matrimoniales, que requieren a un contador forense para rastrear, localizar y evaluación activos, incluyendo empresas, propiedades y otros bienes personales;

-Las pérdidas económicas business, la de que incluye áreas tales como contratación controversias, reclamaciones de construcción, expropiaciones, responsabilidad de producto, marca o infracciones de patentes y pérdidas producidas por un incumplimiento de un acuerdo de no competencia;

-Professional negligencia, ya sea a través de una perspectiva técnica, donde el contador forense investigará la violación de un acuerdo, o de una cuantificación de pérdidas; y

-Mediación y arbitraje, donde un contador forense puede ser contratado en una alternativa resolución de disputas para que empresas y particulares pueden resolver los conflictos con una interrupción mínima y con una cantidad mínima de tiempo.

Mientras que cada contador forense recibirá una asignación única de cada cliente, la mayoría de las asignaciones incluirá los siguientes pasos.

1. Cumplir con el cliente para comprender los hechos importantes, personas y temas.

2. Realice una comprobación de conflicto.

3. Realizar una investigación inicial.

4. Desarrollar un plan de acción, objetivos de ajuste para lograr, así como los métodos que deben utilizarse para realizarles.

5. Obtener pruebas pertinentes que pueden incluir documentos, información económica, activos u otra prueba de la ocurrencia de un evento.

6. Realizar el análisis, que puede implicar el cálculo de daños económicos, que resume las transacciones, seguimiento de activos, realizar cálculos de valor presente, realizar una regresión o análisis de sensibilidad, utilizando una hoja de cálculo, base de datos o otro modelo computarizado.

7. Preparación de un informe final.

Un contador forense puede ser contratado por una variedad de instituciones, entre ellas abogados y bufetes; fuerzas de policía; compañías de seguros; organismos gubernamentales; bancos, cooperativas y financieros prestamistas; tribunales; y los propietarios de negocios. Puede contratar a un contador forense basado en su experiencia y calificaciones, así como su neutralidad a su situación particular, especialmente si se trata de daños y perjuicios.

El contador forense típico tendrá un mínimo de un título de grado y a menudo una maestría, en contabilidad o un campo relacionado. Un contador forense también es generalmente un contador público (CPA). Además de la educación, un contador forense debe tener características personales que incluyen curiosidad, persistencia, creatividad, discreción, fuertes habilidades de organización y comunicación, confianza y buen juicio profesional.

Cuentas forenses que encuentran el mayor éxito de la carrera también son muy orientado al detalle. Un contador forense puede ser empleado por una empresa o una gran empresa para realizar investigaciones internas, o puede ser autónomos como consultor a esas organizaciones.

Contabilidad forense - un nuevo paradigma para consultoría de nicho

OBJECTIVES OF WRITING THIS ARTICLE: Forensic accounting(F.A.) has come into limelight due to rapid increase in financial frauds and white-collar crimes. But it is largely untrodden area in India.The integration of accounting, auditing and investigative skills creates the speciality know as F.A.The opportunities for the Forensic Accountants are growing fast;they are being engaged in public practice and are being employed by insurance companies, banks, police forces, government agencies etc.This article seeks to examine the meaning and nature, activities and services rendered, core knowledge and personal skills required for forensic accounting as a specialized field in accountancy profession. Indeed there is a future in F.A. as a separate niche consulting.

The lack of respect and belief in India's law enforcement agencies and the rate at which white-collar crimes have increased has prompted the development of Forensic Accounting in India. The fraud detecting agencies seems to lack time and devotion needed for detecting and prevention of errors and fraud. According to a large global accounting firm, the market is sufficiently big enough to maintain an unit devoted entirely towards "forensic accounting". Many large as well as small accounting firms as well as the tiny firms have inculcated or rather developed separate forensic accounting departments.

We were of the belief that detection and prevention of frauds or white-collar crimes is part of conventional accounting function. It was thought that the frauds, both internal as well as external has be to detected by the auditors through their periodic audit. Now it is crystal clear that auditors can only check for the compliance of a company's books to generally accepted accounting principles, auditing standards and company policies. Hence the need was felt to detect the frauds in companies that are suspected to be engaged in fraudulent transactions. This field of accounting is known as "forensic accounting".

The litmus test of investigation, first introduced by the ever great Sherlock-Homes(considered by many as the father of Forensic Accounting) is perhaps the first ever application of forensic accounting. Though, the contribution of the other few great historians to the field of forensic accounting cannot be overlooked. They used various tricks to investigate various crimes.

F.A. is a specialized a area of accounting practice that describes engagements which result from actual or anticipated disputes or litigation. The word "forensic" means "suitable for use in court". The forensic accountants have to keep in mind this statement while they have to work or chalk out their programme. The F.A. work is tailor made according to the situation and need. The gathering of information and evidences is done according to the need and situation. We can say, it is customized according to the situation. The forensic-accountants give expert evidence at the ultimate trial. All the modern medium-sized as well as the large-sized accounting firms have specialized forensic accounting departments. Within these firms there may be specialized forensic accounting departments. Within these groups their may be further sub-specializations. Various sub-specializations include insurance claims, personal injury claims, fraud detection, construction or royalty audits. Nearly 40 percent of the top 100 US accounting firms are expanding their forensic and fraud services, according to Accounting Today. Now if we consider this data as significant then we can say that the total contribution of forensic accounting to the total revenue of the C.A. firms would be highly significant in the years to come. Under rising instances of frauds and litigation and flourishing businesses these services are considered to be very significant as they are rendered at a very competitive price.

The forensic accountants utilize the various information relating the business, utilizes financial reporting systems, various accounting and auditing standards and procedures, investigative techniques and litigation processes and procedure to perform their work. By acting as advisors to audit committees and assisting in investment analyst research, they are playing more "proactive" risk reduction roles.This is possible by designing and performing extended procedures as part of the statutory audit. The objectives of such an accounting include measurement of losses caused by an auditor due to his negligence, to look into the matter whether their has been any embezzlement of cash, the amount, necessity of criminal proceedings, computation of asset values in a divorced proceeding.

The primary approach technique of forensic accounting is explanatory analysis(cause and effect)of the phenomena-including the discovery of deception(if any), and its effects -introduced into an accounting system field. The primary methodology employed by the forensic accountants is the verification of the objective. They are trained to deal with real world business and do have the sufficient expertise to look beyond(behind) the numbers. The scope of the forensic accountants are growing at a rapid pace. The increase in their work opportunities have been accelerated due to the fall of the Enron corporation and the collapse of the American Twin Towers.

This has led to increase in the demand for American forensic accountants. So as far India is concerned, formation of Serious Fraud Investigation Office(SIFO) is a landmark creation so far as forensic accountants are concerned. Failure of regulators to track security scams, increasing cyber crimes, chain of cooperative banks bursting -all point to the ever increasing need for forensic accountants. Our understanding of the need for forensic accountants is immaterial here. In India due to the growing number of frauds the need for forensic accountants is ever increasing. The regulatory and administrative agencies will put pressure for greater demand of forensic practices. This has been initiated due to the changing nature of Indian and International accounting.Auditing and assurance standards also confirm this. A change in the curriculum can be initiated if the written exams and practical industrial training are boosted to show the "new knowledge base and skill-set" required by the professional accountants in the new era. It is therefore recommended that the "forensic accounting and auditing" be introduced as a paper in the various professional examinations conducted by the various accounting bodies in India. Unfortunately forensic accounting is largely an unexplored area as far as India is concerned. The chartered Accountants(CAs) deal with such cases in an irregular fashion. In the western counter-part(countries), the Lawyers, police, insurance companies, government and regulatory bodies, banks, courts and business communities are increasingly utilizing the services of the forensic accountants.The accountants and the auditors must have the skills and expertise to venture into the emerging field of forensic accounting.

What Is Forensic Accounting? The growing needs of corporations has changed the definition of forensic accounting. As per Bologna and Indquist, "the application of financial skills and an investigative mentality to unresolved issues, conducted within the context of rules of evidence.It is a new emerging field that encompasses financial expertise, fraud knowledge, and a sound knowledge and understanding of business reality and the working of the legal sytem."It means that the forensic accounting should be skilled not only in financial accounting but also internal control systems, the legal matters, other institutional requirements, investigative blend of mind and interpersonal skills.

According to AICPA: "Forensic accounting is the application of accounting principles, theories, and discipline to facts or hypotheses at issues in a legal dispute and encompasses every branch of accounting knowledge: ' Similarly, forensic accounting is defined by Horty as:

"The science that deals with the relation and application of finance, accounting, tax and auditing knowledge to analyze, investigate, inquire, test and examine matters in civil law, criminal law and jurisprudence in an attempt to obtain the truth from which to render an expert opinion."

In simple words, forensic accounting includes the use of accounting, auditing as well as investigative skills to assist in legal matters.It comprises of two major components: litigation services, that recognizes the role of an accountant as an expert consultant and investigative services, that uses a forensic accountant, s skills and may require possible court-room testimony.

Investigation of theft and defalcation of corporate and individual assets are part of legal matters.They use their education as well as experience to discuss the facts, patterns of the theft or misappropriation.Business accounting systems are reviewed by the forensic accountants.They suggest ways and means to solve and improve the internal control and internal accounting system.This is adopted to prevent theft and fraud. Because of their expert knowledge and educational background and experience their(forensic accountants) work is elevated to a new height.

Forensic accountants do not contest in cases.They act as fact finding devices, try trt to seek the real truth from the hidden facts.They conduct their work in an unbiased and objective manner.They need legal knowledge, expertise, training and experience to perform their work in an effective and real manner.Extensive knowledge in the field of commerce, legal, accounting as well an investigative blend of mind is needed to perform the work in a proper fashion.Expertise in litigation support and testimony in courts of law are also prerequisites of the forensic accountants.This is due to the fact that their work would many times be used in a court of law.The valuation of damages due to criminal and civil wrong-doings need to be done with perfection and for that reason knowledge of business valuation theory is the most essential.

What exactly do the Forensic Accountants perform? Answer: They are trained to deal with real life business situations and are trained to look beyond the numbers.

Analysis, interpretation and summarization of complex financial and business related issues are prominent characteristics of this accounting/auditing profession. Familiarity with legal concepts and procedures is a must.Insurance companies, public practice, banks, police forces and government agencies are major employers of forensic accountants.

The various field of work encompassing the arena of a forensic accountant can be stated in points format as follows:

1) Financial evidence investigation and analysis.

2) Development of computerized software to help in the analysis and presentation of financial evidence.

3) Sharing their findings in the form of reports, slide shows or exhibits and documents collected.

4) To support trial evidence they prepare visual slides, assist in legal proceedings, including testifying in courts as an expert witness.

If we want to say or rather point out the role performed by the forensic accountants in a nutshell, we can say as follows:

Measurement or to quantify the impact of lost earnings. Such as construction delays, stolen trade secrets, insurance disputes, damage/loss estimates, malpractice claims, employee theft, loss of profit, financial solvency reports, disturbance damages, loss of goodwill, compensation losses suffered in expropriation determination, assessment of the potential business compensation costs and providing consultation on business defalcation minimization. Lease default damages, breach of contract, business interruptions, breaches of shareholders and partnership agreements, reconstruction of accounting records,

Investigation of misappropriation, assistance in establishing ownership and division of assets, commercial damages, professional negligence cases, partnership disputes, expert evidence, fair value or fair market value and personal injury damages are included in commercial damages. Tax advocacy, compliance and review of financial statements, tax reporting and tax planning in such areas as income as estate matters are included in tax matters. Analysis, interpretation, summarization, presentation of complex financial and issues relating to the business for investigation is the role of a forensic accountant.

They carry out investigative accounting and provide litigation support.

The services rendered by the forensic accountants are in great demand in the following areas:

1) Fraud detection where employees commit Fraud:

Where the employee indulges in fraudulent activities:

Where the employees are caught to have committed fraud the forensic accountant tries to locate any assets created by them out of the funds defalcated, then try interrogate them and try to find out the hidden truth.

2)Criminal Investigation: Matters relating to financial implications the services of the forensic accountants are availed of. The report of the accountants are considered in preparing and presentation as evidence.

3) Outgoing Partner's settlement:

If the outgoing partner is not happy about his settlement he can employ a forensic accountant who will correctly assess his dues(assets) as well as his liabilities correctly.

4)Cases relating to professional negligence:

Professional negligence cases are taken up by the forensic accountants.

Non-conformation to Generally Accepted Accounting Standards(GAAS) or non compliance to auditing practices or ethical codes of any profession they are needed to measure the loss due to such professional negligence or shortage in services.

5) Arbitration service: Forensic accountants render arbitration and mediation services for the business community, since they undergo special training in the area of alternative dispute resolution.

6) Facilitating settlement regarding motor vehicle accident: As the forensic accountant is well acquainted with intricacies of laws relating to motor vehicles, and other relevant laws in force, his services become indispensable in measuring economic loss when a vehicle meets with an accident.

7) Settlement of insurance claims: Insurance companies engage forensic accountants to have an accurate assessment of claims to be settled. Similarly, policyholders seek the help of a forensic accountant when they need to challenge the claim settlement as worked out by the insurance companies. A forensic accountant handles the claims relating to consequential loss policy, property loss due to various risks, fidelity insurance and other types of insurance claims.

8) Dispute settlement: Business firms engage forensic accountants to handle contract disputes, construction claims, product liability claims, infringement of patent and trade marks cases, liability arising from breach of contracts and so on.

9) Matrimonial dispute cases: Forensic accountants entertain cases pertaining to matrimonial disputes wherein their role is merely confined to tracing, locating and evaluating any form of asset involved.

Core Knowledge Of Forensic Accountants:

A forensic accountant is expected to be a specialist in accounting and financial systems. Yet, as companies continue to grow in size and complexity, uncovering fraud requires a forensic accountant to become proficient in an ever- increasing number of professional skills and competencies. Here are some of the broad areas of useful expertise for a forensic accountant:

" An in-depth knowledge of financial statements and the ability to critically analyse them. These skills help forensic accountants to uncover abnormal patterns in accounting information and recognise their source.

" A thorough understanding of fraud schemes, including but not limited to asset misappropriations, money laundering, bribery, and corruption.

" The ability to comprehend the internal control systems of corporations, and to set up a control system that assesses risks, achieves management objectives, informs employees of their control responsibilities, and monitors the quality of the programme so that corrections and changes can be made.

" Proficiency in computer and knowledge of network systems. These skills help forensic accountants to conduct investigations in the area of e-banking and computerised accounting systems.

" Knowledge of psychology in order to understand the impulses behind criminal behaviour and to set up fraud prevention programmes that motivate and encourage employees.

" Interpersonal and communication skills, which aid in disseminating information about the company's ethical policies and help forensic accountants to conduct interviews and obtain crucially needed information.

" Thorough knowledge of company.s governance policies and the laws that regulate these policies.

" Command of criminal and civil law, as well as, of the legal system and court procedures.

Personal Skills Required:

So what does it take to become a forensic accountant? In addition to the specialised knowledge about the techniques of finding out the frauds, one needs patience and an analytical mindset. One has to look beyond the numbers and grasp the substance of the situation. There is a need for the same basic accounting skills that it takes to become a good auditor plus the ability to pay attention to the smallest detail, analyse data thoroughly, think creatively, possess common business sense, be proficient with a computer, and have excellent communication skills. A "sixth"sense that can be used to reconstruct details of past accounting transactions is also beneficial. A photographic memory helps when trying to visualise and reconstruct these past events. The forensic accountant also needs the ability to maintain his composure when detailing these events on the witness stand. Finally, a forensic accountant should be insensitive to personal attacks on his professional credibility. A fraud accountant (as forensic accountants are sometimes called) should also observe and listen carefully. By this, you can improve your ability to detect lies whether they involve fraud or not. This is so because"not all liars are fraudsters, but all fraudsters are liars"(Wells).

According to a forensic accounting expert, "the traits of a forensic accountant could be compared to a well-baked pizza. The base of forensic accounting is accounting knowledge. Size and the extent of baking decide the quality of the pizza. A middle layer is a dispersed knowledge of auditing, internal controls, risk assessment and fraud detection. It is like the spread of the cheese in pizza. The toppings of this pizza area basic understanding of the legal environment. The legal environment is essential in order to support the litigations. The cherry on the toppings of the pizza is a strong set of communication skills, both written and oral. It is just the beautification part. Perfect combination of the pizza base, cheese spread and good toppings makes the pizza delicious and the of company's the laws that Forensic Auditor perfects. It is a combination that will be in demand for as long as human nature exists."

In addition to these personal characteristics, accountants must meet several additional requirements to become successful forensic accountants, say a Certification, acknowledging his competence. One can learn forensic accounting by obtaining a diploma given by Association of Certified Fraud Examiners (ACFE) in the US. Indian chapter of ACFE offers the course based on the white-collared crimes prevalent in US, based on their laws. However, there is no formal body that provides formal education of the frauds in India. Besides the formal certificate, one can deepen one's knowledge and sharpen one's skills in forensic accounting by undergoing training under an experienced forensic accountant, participating in various international conferences, reading relevant journals, books and other literature on forensic accounting.

To combat the frauds effectively one needs the active support of government at every stage. There are three-four such agencies in India, which are dedicated to the mission of combating frauds. Serious Fraud Office looks into violations of Income Tax, FEMA, RBI Act, etc.; CBI (Economic Office Wing) deals with big financial frauds; Central Vigilance Commission deals with corruption. These are the major government agencies that combat frauds of different types. Unfortunately, there is no specialised education provided by any of the Universities in the country. Recently, TCS has also come out with software to combat money laundering and Subex Systems have designed software to combat the telecom frauds. Thus, combating the frauds with software has started picking up in India, with few big companies like ACL and IDEA, joining the race.

The Need For Niche Consulting:

The CPA Vision Statement states: "The CPAs are trusted professionals who enable people and organisations to shape their future. Combining insight with integrity, CPAs deliver value by: (a) communicating the total picture with clarity and objectivity, (b) translating corn plex information into critical knowledge, (c) anticipating and creating opportunities, and (d) developing pathways that transform vision into reality1 It reflects the trend towards providing a broader range of assurance services. However, recent corporate accounting scandals and the resultant outcry for transparency and honesty in reporting have given rise to two disparate yet logical outcomes. First, forensic accounting skills have become crucial in untangling the complicated accounting manoeuvres that have obfuscated financial statements. Second, public demand for change and subsequent regulatory action has transformed corporate governance. Increasingly, company officers and directors are under ethical and legal scrutiny. Both trends have the common goal of responsibly addressing investors' concerns about the financial reporting system. Indeed, there is a future in forensic accounting as a separate"niche" consulting area in India. The need to specialise, otherwise known as Niche Consulting, is imperative to practising accountants because the fast-paced developments in business thereby demand specialised knowledge and skills. While a majority of CAs have excellent analytical skills, they need to acknowledge that 'forensic' services require 'specialised' training as well as real-life 'practical' corporate experience. There is a need for specialised information, not just audit and tax service. What clients seem to want are people with unique sets of skills and experiences. With the maturing of the audit business, and the rapid development of technology that makes existing services low cost and cheap, it appears that it is the right time now to acquire those unique skills. To help practitioners move into 'niche' consulting, some professional organisations in the US have concluded that: "Future success for the profession depends, in part, on how the public perceives the ability of CPAs. New efforts in consulting, specialisation and understanding global business practices and strategies are considered crucial. We go out into the niche market, examining our strengths first. We go where the action is, only then we know we can adequately service our clients and make money doing it." One area where 'niche' consulting is becoming the global trend is in "Forensic Accounting and Auditing' But the major question facing the Indian accountancy profession is: Are we ready to plunge to where the challenging action is?

Forensic Accounting In India:

It is in an infancy state in India.It is still an untrodden area in India.But due to ever increasing cases of bank & cyber-frauds its growing importance cannot be denied.

One immediate landmark creation is "Forensic Research Foundation".They provide support for investigation of fraud.They publish one bi-monthly journal named as "White Crimes".It relates to forensic and economic crimes. Another international organization named as KPNG has set up investigation detection centre in India.. Networks Limited, a Delhi based organization, working in the similar field, they are also trying to innovate ways and means to detect financial irregularities and crimes in India.Serious Investigation Fraud Offices(SIFO), has been established in India for the same reason, i.e. detection and prevention of economic irregularities and crimes. The need for such bodies and the importance of Forensic Accountants have been highlighted by L.N.Roy Committee.Lenin Parekh Committee has also expressed the view that one "fraud detection committee"need to be established. The main aim of such boards should be to prevent the interest of the stakeholders.

Conclusion:

Forensic accounting in India has come to limelight only recently due to rapid increase in white-collar crimes and the belief that our law enforcement agencies do not have sufficient expertise or the time needed to uncover frauds. A large global accounting firm believes the market is sufficiently large to support an independent unit devoted strictly to 'forensic' accounting. All of the larger accounting firms, as well as, many medium-sized and boutique firms have recently created forensic accounting departments.

Forensic accounting, in fact, integrates accounting, auditing, and investigative skills to conduct an examination into a company's financial statements. Broad-based knowledge (within the themes listed above) is crucial to the success of entry-level forensic accountants. Because forensic accounting is relatively a new area of study, a series of working definitions and sharing of corporate experiences should be undertaken and encouraged to ensure a common understanding. Indeed, there is great future in forensic accounting as a separate"niche" consulting.

While the forensic accounting and auditing practice had commenced in the US as early as '1995, the seed of this specialisation has yet to take off in India. Forensic accountants are only dealing with financial implications of the cases entrusted to them and not engaging in auditing exercise. On account of global competition, the accounting profession must convince the marketplace that it has the "best-equipped" professionals to perform such services.

Forensic accountants are also increasingly playing more 'proactive' risk reduction roles by designing and performing extended procedures as part of the statutory audit, acting as advisors to audit committees, and assisting in investment analyst research.

While majority of CAs have excellent analytical skills, they need to acknowledge that 'forensic' services require 'specialised' training as well as real-life 'practical' corporate experience.

......................................................................

References: -

1)Journal Of Forensic Accounting: Editor-In Chief: Crumbley D. Larry, Publisher: Inc.Edwards. R.T.

2)Journal Of The Chartered Accountant 2007, Pages: 1000-1010.Dr. Madan Bhasin, The Author is Head, Accounting Department, Mazoon College, Muscat, Sultanate Of Oman.

3)Referential Notes Of Prof. Dutta Kr. Uttam, Reader Deaprtment Of Commerce, Reader, University Of Burdwan.

4)Website access: http://www.wikipedia.com, accessed on 4th, February, 2008.

Contabilidad forense - CSI de puestos de trabajo de contabilidad

Contabilidad forense es una de las áreas de más rápido crecimiento de los puestos de contabilidad en el mercado de hoy. Esta área especializada es interesante y dinámico y ofrece oportunidades ilimitadas para las próximas décadas.

Contadores forenses trabajan en dos áreas principales, investigación contable y respaldo de litigios. Investigación contable abarca no sólo los números y los documentos de una empresa, sino también el ambiente de negocios. Contadores forenses investigar las operaciones financieras de la empresa y preparan información que puede utilizarse en un juicio penal o civil. Contadores forenses proporcionan servicios de investigación o proporcionan soporte para litigios.

Contadores forenses a menudo pasará tiempo en el negocio que están investigando, recopilar y analizar datos financieros. La mayor parte de este análisis se realiza en el equipo, por lo que es esencial para esta posición equipo buenas habilidades y conocimientos de software. El contador forense será reunir pruebas y documentación que puede utilizarse en un procedimiento de la sala de audiencias y preparará informes que utiliza la dirección de la empresa siendo investigada, las partes en el litigio o los organismos de seguridad. A menudo, se requerirá el contador forense para testificar en la Corte o prestar declaraciones sobre sus hallazgos.

Contadores forenses trabajan en una variedad de empresas y organismos. Muchos organismos de seguridad tienen contadores forenses en personal para ayudar en las investigaciones criminales. A menudo, estos contadores seguir la huella de dinero para ayudar a rastrear y procesar a un Penal. Muchas empresas de CPA tienen contadores forenses en personal, y más empresas están especializadas en contabilidad forense para ayudar en disputas accionista y asociación, pérdida de negocios, investigaciones de robo fraude o empleado y cuestiones de negligencia profesional. Otros contadores forenses trabajan para o con las compañías de seguros para investigar la interrupción del negocio y otros tipos de reclamaciones. Contadores forenses trabajan habitualmente para o con los organismos encargados de hacer cumplir la ley, abogados, compañías de seguros, los propietarios de empresas y organismos gubernamentales.

Alrededor del 40% de las principales 100 empresas contables en los Estados Unidos tienen ahora un departamento de contabilidad forense, y se espera que el campo sea uno de los principales mercados de trabajo de 20 en los próximos años. ¿Cómo convertirse en un contador forense? Se requiere una licenciatura en contabilidad, y la mayoría ya son contadores públicos (CPA). Cursos adicionales en áreas como la aplicación de la ley y Justicia Penal se necesita y formación jurídica es útil. Puede que desee realizar una acreditación como un examinador de fraude certificados (CFE) de la Asociación de examinadores de fraude certificados. Se trata de una acreditación reconocida a nivel nacional similar a la designación de la CPA.

Los salarios de entrada en este rango de campo de más de 30.000 dólares a 60.000 dólares, pero expertos contadores forenses a menudo superan $100.000 por año y mucho más.

Así que, si está buscando un trabajo lucrativo, interesante, con mucha movilidad ascendente, considere contabilidad forense. Con un crecimiento casi ilimitado para las próximas décadas, es un trabajo de contabilidad con gran potencial.

Título: Sobre títulos de Licenciado en contabilidad forense

Intro: Programas de posgrado de estudiantes de ayuda contabilidad forense se preparan para enfrentar a la delincuencia de cuello blanco. Siempre se trata de dinero. Normalmente está oculta en los libros de contabilidad en una empresa. Personas comúnmente llaman fraude. Como medicina forense se utiliza para deducir cómo una persona murió de la evidencia en el cuerpo, contabilidad forense utiliza Estados financieros para investigar fraude.

Paso 1: Puede obtener un certificado graduado en contabilidad forense como un curso independiente o como parte de un Master en liderazgo empresarial. Es un programa de un año ofrecen en muchas escuelas de posgrado con cuatro cursos básicos que enseñan a los alumnos a identificar, recopilar y analizar pruebas de fraude.

Paso 2: antes la ley Sarbanes-Oxley de 2002, contabilidad forense no era tal énfasis. Esta ley había puesto mucho de contabilidad interna nueva obligación en lugar especial para empresas cotizadas. Se aprobó para evitar escándalos de contabilidad, como los que sucedió a principios de la década en Tyco y Enron.

Paso 3: Los nuevos requisitos de presentación de informes en qué contadores deben ser entrenados para hacer especialmente porque son la primera línea de lucha contra el fraude en las empresas cotizadas. Contabilidad educación tuvo que desarrollar cursos de posgrado que enseñan a contadores para buscar evidencias de tergiversación de los hechos en los Estados financieros de una empresa. Ello también buscar y recopilar información para mostrar si las transacciones financieras habían reconstruidas después del hecho para ocultar la verdad. Por último, los cursos deben enseñar a los estudiantes acerca de los métodos que los delincuentes de cuello blanco se utilizan cuando están implicados en evasión de impuestos.

Paso 4: Normalmente cursos certificados en contabilidad forense comprenden cuatro cursos. El primer curso es una introducción a los principios de contabilidad forense y fraude. El segundo curso enseña a los contadores detectar y prevenir Estados financieros fraudulentos. El tercer curso enseña técnicas de entrevista y presenta a los estudiantes las leyes relacionadas con el fraude. El cuarto curso permite a los estudiantes técnicos de capacitación sobre investigación de fraude utilizando el equipo. Todos los cursos se ocupan de ayudar a los estudiantes graduados en contabilidad saber cómo cumplir con las leyes más estrictas ahora bajo la ley Sarbanes-Oxley.

Paso 5: Muchas escuelas ofrecen este programa de certificado graduado en contabilidad forense en una programación que lo hace accesible a profesionales que ya están en trabajos de tiempo completo. Las clases se realizan a menudo en las noches o los fines de semana. Más aún un programa donde los cursos son intensivos, reunión de bloques de cuatro horas o los fines de semana todo acortar el tiempo real de clase implican. Algunas universidades incorporan este diplomado en un Máster como MS en liderazgo ofrecido por la Universidad o el MBA de contabilidad forense ofrecido por la Universidad de Franklin. Sólo unas pocas escuelas ofrecen contabilidad forense en el nivel universitario. Incluyen Carlow University y Champlain College.

Título: Sobre las empresas de contabilidad forense

Introducción: Las empresas de contabilidad forenses son empresas que proporcionan contadores públicos (asesores) que han sido especialmente capacitados en contabilidad forense. Se les llama en cuando se sospecha de fraude, para examinar a una empresa que está preparándose para comprar y realizar entrevistas de empleado. Más, contadores forenses se están utilizando para que auditorías de rutinarias para asegurarse de que la empresa cumple con todas las normas que rigen su industria. Contadores forense a menudo se especializan en diversos servicios de nicho.

Paso 1: Un examinador de fraude certificados (CFE) ha recibido una formación intensiva para recibir la designación de la CFE. Instrucción incluye el estudio a fondo en la lectura de Estados financieros para detectar actividades ilegales y fraudulentas y descubrir los fondos que han sido sustraídos. Especialistas de la CFE se denominan cuando cualquier actividad financiera sospechosa puede estar en marcha. Las empresas de contabilidad forenses con servicios CFE pueden encontrarse a través de la Asociación de examinadores de fraude certificados.

Paso 2: Contadores forenses están capacitados para dar testimonio experto en corte. A menudo se llaman resolver las controversias internas sobre compensación ejecutiva y a las ayudas a fiscales en ensayos con robo y falsos informes financieros. Las empresas de contabilidad forenses con experiencia jurídica pueden servir negocios involucrados en demandas civiles y penales. Ayudan el enjuiciamiento en descubrir pruebas y preparar declaraciones e informes para un juicio o para las negociaciones de motivo.

Paso 3: Mientras asesores están capacitados para leer y equilibrar las finanzas de la empresa, aquellos con formación en medicina forense investigar más transacciones que pueden levantar banderas rojas o están aprovechadas para investigación adicional. Por lo general, informe a la Junta de directores o son llevados un órgano rector a la investigación de prácticas cuestionables de contabilidad. Nuevos propietarios traen contadores forenses para ir en compañía de políticas y procedimientos que por supuesto son los controles para evitar el fraude y el robo.

Paso 4: como parte de la debida diligencia proceso, los inversores a menudo requieren un examen a fondo de la empresa están en negociaciones con adquirir o iniciar las negociaciones de fusión. Contadores forenses con esta especialidad son expertos en siguiendo los senderos de ingresos y gastos. Entrevistar a los jefes ejecutivos y directivos con un enfoque de investigación especializado. En un informe de contabilidad forense para una fusión o adquisición es un informe de inteligencia sobre la industria en su conjunto con recomendaciones sobre la probabilidad de éxito en el futuro en ese mercado.

Paso 5: Busque empresas de contabilidad que se especializan en contabilidad forense por su material de publicidad y promoción. Desde 2001, el campo de la contabilidad forense ha crecido significativamente y las empresas que tienen CFEs y capacitados contadores forenses legales personal vigorosamente comercializar esos servicios. Firmas como asesor & forense de luz natural y Terry L. Gilbeau, CFE LLC, claramente dirigen a su especialidad los negocios por su nombre. Utilizar par referencias y fuentes como el blog de abogado de malversación para buscar revisiones e informes sobre las empresas de contabilidad forenses.