Forensic accounting may refer to any type of accounting work that is employed for litigation purposes. Fraud examination is sometimes referred to in the same context as forensic accounting. More specifically it is a process used to resolve allegations of fraud that involves accumulating evidence, investigating systems and internal controls, detecting circumstances of fraud and writing reports. 'The fraud examination field draws its common body of knowledge from four areas: accounting and auditing, fraud investigation techniques, the legal elements of fraud, and criminology and ethics' (Wells in Albrecht et al., 2012, p.xvi)

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