Forensic Audit

Forensic Audit by CA Kamal Garg is an exhaustive and practical guide for professionals and students seeking deep insights into the role of forensic auditing in detecting and preventing fraud and financial crimes. This book comprehensively covers:

• The nature and principles of auditing, including internal controls and audit preparation.
• Specialized topics such as EDP (Electronic Data Processing) audits, investigations, due diligence, and the auditor's legal responsibilities.
• Real-world coverage of fraud under various laws, ICSI's Anti-Bribery Code, and inspection and inquiry procedures.
• Emerging areas including cyber crimes, forensic audit under the Insolvency and Bankruptcy Code (IBC), and mathematical and statistical tools used in forensic accounting.
• A practical approach with leading case studies to demonstrate applied forensic techniques.

It serves as a definitive manual for auditors, accountants, forensic experts, law professionals, and corporate investigators.

Chapter 1     Auditing - Nature and Basic Concepts                                
Chapter 2     Preparation for an Audit                                                         
Chapter 3     Internal Control                                                                       
Chapter 4     EDP Audit                                                                              
Chapter 5     Investigations, Due Diligence and Forensic Audit                                          
Chapter 6     Inspection of Books and Conduct Enquiry                            
Chapter 7     The Auditor’s Responsibility to Consider Fraud and Error in an Audit of Financial Statements: SA 240 (Revised) Issued by the Institute of Chartered Accountants of India          
Chapter 8     Fraud under Various Acts                                                       
Chapter 9     Auditor's Report                                                                      
Chapter 10   ICSI Anti Bribery Code                                                          
Chapter 11   Types of Frauds and Financial Crimes                                    
Chapter 12   Concepts and Principles for Fraud Detection                         
Chapter 13   Mathematical and Statistical Techniques in Forensic Accounting      
Chapter 14   Cyber Crimes                                                                           
Chapter 15   Applied Forensic Audit - Leading Cases                             
Chapter 16     Forensics in Insolvency and Bankruptcy Code