A specialised accountant who engages in investigations in the context of a suspicion of fraud, non-compliance with laws and regulations and/or in the context of a dispute settlement. An investigation of this type often precedes subsequent legal action under criminal law or civil law.
Forensic accountant

Latest from Definitions and Clarafication
Negotiation forms the seventh pillar of the Holistic Framework for Fraud Risk Management and is a…
Litigation is the sixth pillar of the Holistic Framework for Fraud Risk Management and plays an…
Involves an approach where even the smallest offence leads to (harsh) punishment.…
Organisations with a workforce of 50 employees or more must have a works council (WoCo). A…
A whistleblower exposes malpractice in an organisation. Employers with a workforce of 50 or more must…