Audit and criminalistic

Abstract

This thesis takes up the subject of the usage of forensic methods in the work of an investigative auditor. The work aims to show the relationship between forensic science and investigative audit, indicate their common areas of interest, and clarify forensic methods adapted to the forensic audit. The analysis was divided into three chapters: the first – introducing the concept of audit, investigative audit, and its history; the second – focusing on economic crime and crimes selected from its scope in statistical and normative terms; the third – describes some methods of forensic examination and the peculiarities of their application in the context of research audit practice.