法务会计
提交
尽职调查
会计
洗钱
语言变化
推定欺诈
业务
不诚实
制裁
立法机关
经济犯罪
勤奋
公共关系
审计
政治学
财务
计算机科学
法学
心理学
艺术
社会心理学
文学类
数据库
作者
Gabriela Anghel,Cristina-Elena Poenaru
出处
期刊:Valahian Journal of Economic Studies
[De Gruyter]
日期:2023-12-01
卷期号:14 (2): 87-100
被引量:1
标识
DOI:10.2478/vjes-2023-0018
摘要
Abstract Economic crime is an increasing threat to the economic development of a state. While the legislative system tries to create tools to detect and prevent fraud, criminals continue to look for ways to commit and benefit from economic crimes, including fraud, money laundering, sanctions avoidance and corruption. Forensic accounting applies scientific techniques and accounting principles to detect fraudulent activities. Due to technological progress, corporate scams have increased enormously, and therefore, the need for forensic accountants has increased. Professionals specializing in this type of accounting don’t just examine financial statements: they take a holistic approach, incorporating statistical analysis, big data and machine learning, interviews, and physical observation to arrive at the truth – which is just as crucial to due diligence as it is to criminal cases.
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