In the post-Enron era, the keynotes are tough new legislation and regulation to strengthen corporate governance, new oversight mechanisms to audit the auditors, and slow but sure progress toward expansively redefining the auditor’s responsibilities.
All of this is intended to achieve permanent, irreversible improvement in investor confidence in corporate information — and it is clear that investor mistrust has contributed to the faltering economy of the post-Enron era. Pushing these trends relentlessly forward is the conviction of the concerned public that the audit process — through external, independent auditors and through internal auditors — can, should, and must deter and detect material fraud.
A guide to forensic accounting investigation guides auditors and other financial managers through the key techniques needed to address fraud in today's corporate environment.
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