Masters in Business & Management

Forensic Accounting

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Forensic accounting, or forensic accountancy, is an inter-disciplinary field that involves the use of specific accounting procedures to investigate financial statements or irregularities. It involves knowledge from other disciplines such as economy and business, financial analysis, auditing, public policy, civil or private law. Forensic accountants analyse business reports and financial evidence, and their findings can be used in legal proceedings. They are usually appealed for issues such as business valuations, bankruptcy, insolvency cases, corporate fraud and in many in other economic crimes or crimes against property.

Forensic accounting is a specialisation within the wider field of forensic studies or it can be offered as a study track in accounting. Often, studies in forensic accountancy are pursued by students or professionals who already hold a degree in accounting or a related area. Studies focus on real-life case studies, providing specialised accounting skills required for identifying fraud activities, and also a general understanding of business contexts, financial reporting systems, digital forensics and the methodologies involved in building legal evidence.

Graduates in forensic accountancy can develop careers within insurance companies, accounting and law firms, banks, police forces, government bodies, law enforcement agencies and other organizations.

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