... the profession, and is an area that professionals are concentrating on when looking at developing their client service offerings. Forensic accounting concentrates on a multitude of different areas ranging from matrimonial divorce to large-scale frauds. Over the past decade, there have been a number of well-documented and publicised business failures. The collapse of energy giant Enron and that of telecoms powerhouse WorldCom, are well known from the United States, and similar incidents of financial mismanagement have occurred in the UK, with the collapse of firms such as Equitable Life and telecoms provider Marconi. The purpose of this paper is to review the process of fraud investigation, looking at the role a forensic accountant performs. I will concentrate on a number of key skills an investigator requires, paying particular attention to being an expert witness in financial crime investigations. The focus will primarily be on the business world and the forensic accounting techniques ...

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