Evidence Investigation Methodologies for Detecting Financial Fraud Based on Forensic Accounting

@article{Choi2009EvidenceIM,
  title={Evidence Investigation Methodologies for Detecting Financial Fraud Based on Forensic Accounting},
  author={Jaemin Choi and Kwangwon Choi and Sangjin Lee},
  journal={2009 2nd International Conference on Computer Science and its Applications},
  year={2009},
  pages={1-6}
}
Many companies produce public financial statements as part of their annual accounts. These financial statements are audited by the Financial Supervisory Service (FSS) in Korea to identify their financial transparency [1]. However, even if financial risk has been evaluated using fraud symptom analysis, fraudulent acts committed by fabricating financial statements and transactions may lead to creative accounting. The adverse impact of financial fraud is rapidly increasing worldwide; it affects… CONTINUE READING

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