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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 127 / 352

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© D.L. Crumbley

Steps Toward Forensic Audit

Traditional audit [forensic techniques & fraud prevention program].

If suspect fraud, bring in-house forensic talent into the audit.

If no in-house talent or fraud complex, engage an outside forensic accountant (e.g., Cr.FA, CFFA, or CFE).

As audit moves toward forensic investigation, auditor must comply with litigation services standards (consulting).

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