occurrence of corporate financial statement fraud. Many tools have been developed to detect the occurrence of corporate financial … statement fraud, particularly using various computer-assisted auditing tools including artificial intelligence. However, there … the occurrence of corporate financial statement fraud. This paper examines those theories and models and explains why …

, and fraud and special investigation." French Forensic expertise is called "Expertise comptable judiciaire." The main … valuation, fraud investigation, and knowledge of the rules of evidence and procedure are the main specialized knowledge of both …