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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 130 / 352

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© D.L. Crumbley

Two Major Types of Fraud Investigations

Reactive: Some reason to suspect fraud, or occurs after a significant loss.

Proactive: First, preventive approach as a result of normal operations (e.g., review of internal controls or identify areas of fraud exposure). There is no reason to suspect fraud. Second, to  detect indicia of fraud.

Source: H.R. Davia, “ Fraud Specific Audting,” Journal of Forensic Accounting, Vol. 111, 2002, pp. 111-120

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