Case 5: Chaos in the Caribbean

Case 5: Chaos in the Caribbean

Introduction

The paper examines the case study about the chaos in Caribbean. The focus of this paper is to cover the forensic accounting and the practice areas relevant to forensic accounting. The paper presents the situation where the forensic accountant needs become evident due to the resolution of chaos. The case depicts a bank activity in Jamaica that was skeptical and required an understanding on how the forensic accountant as witnesses may help the government to prevent such type of bank activity. This is done by answering the following questions.

Evaluation of Avey's role as an expert witness for the Jamaican government

The forensic expert witness or expert is a professional with recognized expertise and, through their higher education, providing information or informed opinion to the courts on contentious points that are the subject of this opinion. There are two types of experts, the court appointed and nominated by one or both sides (and then accepted by the judge); both have the same influence in the trial (Nigrini,2011).

Avey's role as an expert witness for the Jamaican government was of judicial assistance" which, although not career officials, assist in various ways to the work of the courts. They are officers of the Administration of Justice, but are Auxiliary "ah hoc" appointed by competent authority (Judge / Magistrate or Administration) must perform a public function conferred according to the position (Nigrini,2011).

They are also organs of the body of judicial relief coroners (Institute of Legal Medicine), National Institute of Toxicology and Forensic Sciences, the judicial police and others, all of which are governed by special laws and regulations (Art. 470 to 480, LOPJ).

Avey can bring to the attention of the Judge factual information that can be apprehended only or at least, so dominant, for who is versed or trained in a particular branch of knowledge, whether scientific, artistic, technical, or a specific practice (Smith,1993).

The need to cross-examine an expert witness arises most often during the proceedings of a civil or criminal trial, when the expert is offered by the opposing side. If the expert has testified in clients' favor there would obviously be no need to cross-examine. Many matters during litigation are beyond the knowledge of most jurors or judges. There are certain areas where the training and experience of an expert is required to explain critical information relevant to the issue. When one attorney offers the testimony of an expert to support his case, then the other attorney will have the opportunity to question the opposing expert in what is called cross-examination (Smith,1993).

Enumeration of the likely techniques that Avey used to discover the connectivity between Blaise, Century and Eagle

A forensic accountant has many different roles in cases of white collar crime. The accounting records are where the crimes are covered up and the victims deceived. This can be made easier if accountants themselves are involved in the crimes, lured by the thought of easy ...