Literature Review
Forensic accounting is currently being applied to tackle issues of fraud in the entire world. Various empirical studies have been performed on the use of forensic accounting methods in fraud investigation. For instance, Dube, Njanke and Mashayanye (2009) in their study regarding the effectiveness of forensic auditing in preventing, detecting and investigating bank frauds, wanted to establish the extent to which the forensic auditors can fulfill their mandate using the forensic accounting techniques. Their study used personal interviews, questionnaires and document review as the data collection instruments. Applying a sample of twenty forensic auditors from ten commercial banks, three ...
