OPERATIONS MANAGEMENTS

Using Teams in Production and Operations Managements

Using Teams in Production and Operations Managements

Introduction

The field of Forensic Accounting has emerged with attempts to detect and correct fraud in the financial statements, its initial function is strictly economic, financial; however, it has now expanded its scope to the extent that it has developed specific techniques to fight crime and work closely with the application of justice, in which the staff of the Judiciary bases its decisions on evidence provided by experts. During the last ten years, forensic accounting has grown significantly; with its base in the public sector which has developed best practices in this field and an example of these are the Government Auditing research processes that articulate with the audit. Forensic Accounting is one of the least mentioned. However, in today's business environment it is fast becoming one of the most fascinating and critical fields (Kass-Shraibman & Sampath, 2011). This paper discusses forensic accounting in a holistic context.

Discussion

Research is a creative process, which consists of several interrelated stages, ranging from detection of a problem situation, to change that situation socially useful in practice. The starting point is the information that can come from any place, means and methods to identify and obtain evidence from it are as diverse as the issues under investigation.

Forensic Accounting is a science that can collect and submit accounting, financial, legal and administrative, which provides an accounting analysis that will be accepted by the court, and which will form part of the debate and ultimately the opinion of the judgment against the perpetrators of an economic crime. It is also a specialized discipline that requires expert knowledge in accounting theory, auditing, criminal investigation techniques. It is an important branch of accounting research, used in the reconstruction of financial facts, fraud investigations, economic damage calculations and yields of financial projections.

The subjects of forensic accounting include:

Materials of criminal prosecutions of fraud and financial decision-makers of the enterprise

Materials of criminal prosecutions of theft of financial and business decision-makers

Materials of criminal prosecutions of custom offenses, including on the fact of evasion of custom duties

Materials of checks carried out by audit enforcement agencies and other bodies

Proceeding of the arbitration cases on economic and financial tax disputes

The object of forensic accounting experts can be any documentary or physical evidence (equipment, materials, primary documents accounting records, reporting), as well as materials investigations or proceedings (indications, protocols) (Hopwood, Young & Leiner, 2007).

The relationship between accounting and auditing terms with forensic becomes narrow when it comes to evidence of a criminal activity, therefore, as initially defined the forensic accountant is an audit specialist to discover fraud and crimes in the development of the functions public and private sector. It also examines the consequences of events that may or may not be criminal; in order to give the judge the evidence which involves accounting records, particularly technical and scientific evidence, of paramount importance in today's age of full scientific development of the judicial investigation (Singleton & Singleton, ...