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Who audits the forensic auditor?

Evidence gathered through forensic audit is part of litigation and admissible in the court of law

Who audits the forensic auditor?
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N Sundaresha SubramanianSudipto Dey
Recently, a founder of a large information technology (IT) company demanded that his company make public the report prepared by the forensic auditor in its entirety. His comments suggested that he might be having doubts about whether the report’s conclusion concealed more than it revealed. The cloak of secrecy around forensic audit raises questions around regulations that guide this nascent practice.

Experts point out that a forensic audit is a thorough and systematic process that involves undertaking a series of analysis, primarily aimed at establishing the accuracy and authenticity of the set of financial transactions under review. Evidence gathered through