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The Litigation Side of Forensic Accounting Copyrighted 2001 D. Larry Crumbley, CPA, Cr.FA, CFD KPMG ... - page 248 / 275

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© D.L. Crumbley

Criminal Investigations Differ

Different mentality – look for the financial evidence to support or refute an allegation.

Different skill set (an investigative competency) – inquiring, observant, professional skepticism, and attention to detail . Your job is not to determine guilt or innocence.

Strategy – team approachrequires obtaining witnesses, collecting evidence, and proving fraudulent intent.

Source: Laura J. East, “The Role of the Forensic Accountants In  a Criminal Investigation.” Journal of Forensic Accounting, Vol. IV, 2003, pp. 181-198.

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