Forensic Audit a need of the hour

Vaishnavi

Senior Audit Manager

With the rise in number of scams in modern day scenarios, let us explore the concept of "FORENSIC AUDIT" peeking into conversation of two fictional characters called Nemo ("The student") & Mrs. Ray ("The teacher") through this article.

Nemo: Mrs. Ray, we have been trained to do an "Audit" of an financial statements but I"ve not heard of the forensic audit what does it mean?

Mrs. Ray: Why do we always be cautious after getting a blow, we should be alert even before it emerges. So here comes the forensic audit for rescue.

Let us understand Forensic audit through journalistic approach of W-W-W-H format.

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