Research Area:  Digital Forensics
International markets are highly competitive these days due to the globalization of the industry. Companies might manipulate this competition to gain some advantages. Also, technology has been the main force behind business growth in the past decade. The widespread use of technology and globalization also increased financial crimes. Accordingly, the auditing profession has entered into the process of institutionalization and embedded itself within institutions due to the enhanced complexity of frauds, corruption, and manipulations. One of the developments that have been happened in the field of auditing is the emergence of the “forensic auditing” profession. This chapter discusses the conceptual framework of the forensic audit and its essential role in preventing frauds and corruption.
Author(s) Name:  Elif Yücel
Journal name:  Theory and Practice of Financial Crimes
Publisher name:  IGI Global