Forensic accounting, fraud and characteristics of employees involved in fraud

Finding out and preventing professionally operated company damaging frauds with the traditional methods has become very difficult due to fast changing technologies and globalisation. New methods and technics had to be found for the frauds occured in both public and private companies. The new area "Forensic Accounting" has appeared as a result of this need. Forensic accounting benefits from accounting, audit, and research in all other areas during last few years in developed countries. The aim of this study is giving information about fraud, reviewing profiles of fraudsters, and understanding what type of people have tendency to fraud. This study has four parts including introduction part. In the second part forensic accounting definition , occupation details with its requirements and ethic rules are explained in detail. The third part includes fraud, properties of fraud, fraud audit job, fraud audit and the technics used during audit. In the last part of the study i tried to explain employee fraud,types of employee fraud, the reasons employees get involved in fraud, fraud triangle, characteristics of fraudsters using the datas in ACFE fraud reports. Keywords: Forensic Accounting, Fraud, Employee Frauds