Litigation and Interrogation Skills of Forensic Specialists. Empirical Study of Government Auditors

      Аннотация: Determining and assessing fraud requires specialized skills that may not be consistent with the usual skills, knowledge, and training of accounting auditors. However, forensic auditors may be skilled enough to make up for such limitations. Therefore, the aim of this book was to discover the level of forensic accounting skills among government auditors in Dubai, United Arab Emirates (UAE) and how these skills may affect their performance in fraud risk valuation. The study also examined the role of mental representation in connecting forensic accounting skills and fraud risk valuation. This book is the first in the context of Dubai to examine how different forensic accounting skills affect the fraud-related judgment of government auditors. The study presents the difference in results between government auditors with high forensic accounting skills and government auditors with low forensic accounting skills. It also includes the difference between them at the level of the mental representation.

Ключевые слова: Fraud, Forensic accounting skills, Accounting auditors, Government auditors, Fraud risk valuation, fraud triangle, Fraud Diamond Theory, Financial Audit Department, dubai