X hits on this document

Powerpoint document

The Litigation Side of Forensic Accounting Copyrighted 2001 D. Larry Crumbley, CPA, Cr.FA, CFD KPMG ... - page 127 / 275

874 views

0 shares

0 downloads

0 comments

127 / 275

127

© D.L. Crumbley

Defensible Investigative Process

The five-step process we use in this study entails:

Defining the question(s) of interest. A forensic accountant hired as an expert must segment a broad legal question (e.g., has fraud occurred?) into inquiries that can be objectively measured (i.e., has lapping occurred in accounts receivable?).

Employing benchmarks that are commonly accepted to address the question(s). Commonly accepted standards are selected for measuring the objective inquiries (i.e., industry average for accounts receivable turnover ratio).

Source: Waldrup, Capriotti, and Anderson, Forensic Accounting Techniques: For Litigation Purposes, Journal of Forensic Accounting, June 2004, p. 5.

Document info
Document views874
Page views874
Page last viewedSat Dec 03 14:32:49 UTC 2016
Pages275
Paragraphs3453
Words27645

Comments