Applying Fraud and Forensic Accounting Investigation Criteria

Cheryl Ann  Alexander; Lidong  Wang

doi:10.65879/3070-5789.2026.02.01

Authors

Cheryl Ann Alexander Institute for IT Innovation and Smart Health, Mississippi, USA Author
Lidong Wang Institute for Systems Engineering Research, Mississippi State University, Mississippi, USA Author

DOI:

https://doi.org/10.65879/3070-5789.2026.02.01

Keywords:

Cyber forensics, Fraud detection, Forensic accounting, Big data, Data mining, Healthcare

Abstract

Forensic accounting investigations apply criteria, such as analyzing financial records, detecting unusual entries, and proving fraud, to discover financial crimes, etc. This paper deals with applying fraud and forensic accounting investigation criteria. Advantages of building alignment between cyber forensics and accounting investigation are introduced. Fraud and forensic accounting investigation criteria, as well as relevant tools, are presented. A case study is provided, including forensic accounting in preventing fraud in financial reporting, financial accounting fraud detection based on data mining, forensic accounting based on business intelligence, and integrating big data into forensic accounting and reshaping the fraud detection process. Fraud and forensic accounting investigation criteria and relevant tools in healthcare are presented. Forensic accounting helps prevent fraud in financial reporting. The integration of big data into forensic accounting reshapes the fraud detection process. Forensic accounting can help with litigation, discover damage, and defend against healthcare fraud.

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Applying Fraud and Forensic Accounting Investigation Criteria

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