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Forensic Accountant
as an Expert Witness

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 Difference main between fraud auditorswith accountant forensics

• Located on roleWhichthey do after

investigationfraudorfraud auditsfinished
done,proofWhichadequate And reliable
fulfilled,perpetratorfraudhas identified,And
perpetratorfraudhas arrested
• Accountant forensics is
expertWhichprovide testimonial or witness
expert on moment the judge.
• Auditorsforensics is personWhichinvolved
in effort obtain proof And Can just involved
in process the judge advanced
Role witness expert in casefraud
• Help understand fact And proof from side
confused,technical,And knowledge other
• Qualification witness expert showed from
proof about
knowledge,Skills,experience,training,or
educationWhichsupport in make opinion or
statement other.
 Base opinion from testimonial witness expert

• Fact ordataFor case certain

• Opinion witness expert No is proof
• Methoddetermine reliability testimonial
from witness expert:
– experienceWhichshow skill
– basefactWhichused For make testimonial
– relevance And reliability testimonial
 Methoddetermine reliability testimonial witness expert

• Testing
• Review colleague colleague
• Levelerror
• Levelacceptance
• Suitability time
 Guidelines for accountant forensicsWhichbecome witness
expert

• Know standard profession

• Apply standard profession
• Know literature professionWhichrelevant
• Know organization professionWhichrelevant
• Use method analysisWhichthank you general
• Use method analysis compound
• Synthesize conclusion from method analysis
compound
• Disclose all over assumption And variable
analysisWhichsignificant
• Enclose analysis from colleague colleague
• Test analysis And conclusion
 Condition become witness expert for accountant forensics

• Review qualification with method ensure

competenceWhichowned
• Own mandate
• Realistic
• Prepare self with Good
• No let lawyer determine conclusion
• Record source testimonial And review it
 6matterWhichdone lawyer For
accompany witness expert
• TestCVFor determine qualification general(field
study,amount publication,Andbiasedpublication)
• Ask to accountant forensics For ensure absence
Wrong serve,inaccuracy,or
negligenceWhichsignificant inCV
• Test position accountant forensics through
consistency opinionWhichserved in publication
• Give briefing to accountant forensics about issue
accountancy forensicsWhichrelevant with
caseWhichfaced
• Prepare material For support argumentation in
maketestimonials
 Position accountant forensics

• If employed by prosecutor test findings

investigation
• If employed by lawyertest quality findings
or opinion from prosecutor For give rise to
doubtjudgeon credibility or skill prosecutor
 Profile witness expert

• CompetentCA, CFE, CFA,etc

• Own skill in industry certain
• Capable Work withthat dataNo complete
own Lots reference For make assumption
• Capable simplify issueWhichcomplex
communicate in a way straightforward And
simpleWhichcapable understood by
personnonaccountancy
 Condition witness
expertWhichcredible
Blending skill with Skills like:
• Speak with clear And loud
• Limit usejargonprofession
• Use termWhichsimple For describe findings
And opinion
• Direct answer question
• No take sides Good to prosecutor nor lawyer
• Notice questionWhichgiven
• Behave calm/professional
• Get dressed neat
• Tidy up hair And use shoe new
• Use chart,table,And helpanother visualFor
clarify information
• No read notes
• Prepare documentso thateasy For found in a
way fast
• No say"Hmmm"/"eeee….”
• Ask return questionWhichnot enough can
understood
• If No know the answer,say Keep going bright
• On moment testing cross(cross-
examination),Don't too fast respond.Ask for
it consideration companion For get
answerWhichobjective
• Don't staring room blank,floor,or wall
• Friendlyto all party
 Form document proof accountancyWhichserved in the
judge

• Primary document originalWhichobtained

from party related case or sourceother
• Secondary covers summary And
tableWhichbased on document
original.Accountant produce proof
secondaryWhicharranged based on testing
proofprimary
 Role expert in team litigation

• Accompaniment case
• Identification documentWhichrequired
• Evaluation scope work
• Prepare report And schedule accountancy
along with the document
• Negotiation between partyWhichdispute
• Accompany in the judge
• Become witness expert
 Preparation report witness expert on stagefinal (Pre-
testimonial)

• Issue
• AvailabilitydataFor form conclusion
• AssumptionWhichrequired For conclusion
• Datecut-offinformation
• Opinion And conclusionWhichbased on
documentWhichavailable
• Limitations opinion And its sensitivity to assumption
• Schedule detailed And document supporter opinion
And conclusion
• Based on material about witness expert by a
accountant forensics,make it self-
assessment(evaluation self Alone)about
appropriateness You For Act as witness
expert!
• Limittime collection task,Friday
date1/20/2017street vendors10.00
• Task(formsoft files)collected to comming For
furthermore ine-mailto
albasta2011@gmail.com