EXCERPT FROM THE STUDY
A definition credited to Gordon Brown Chancellor of the Exchequer June 2004 is that forensic accounting is the identification, interpretation and communication of the evidence of economic transactions and reporting agents. It is the application of legal and financial skills in the conduct of evidence with respect to unresolved issues in the business community. Crime is on the increase on a daily basis, the world over without any exception to the third world and emerging economies especially with the aid of electronic devices. This is no doubt has contributed immensely to the poverty of most countries not withstanding their rich and abundant natural resources. Therefore forensic accounting is poised towards seeking solutions to reducing white collar crime to the barest minimum as a veritable tool.
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BACKGROUND TO THE STUDY
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INTRODUCTION
One of the major challenges facing most developing countries is the satisfaction of the ev...