The Method Of Forensic Accounting Control Fraud

As we know, financial fraud has become a very horrible problem recently. To keep away the fraud, many governments and enterprises have adopted measures. Forensic accounting emerges under this environment. External practice has proved that forensic accounting is a new tool to govern accounting report fraud.In China, the theoretical studying and practicing is insufficiency in this domain. But there exists demand for forensic accounting in the development of Chinese economy. We can learn from the experiences of the developed countries, but not completely use it. Therefore, how to learn the development experience of international forensic accounting, how to establish and develop our national forensic accounting subject and profession, has been an important project for us to study.In the beginning, the paper introduces the train of thought and the way of research. Chapter 2 analyses the importance of the research on the control of financial fraud and forensic accounting. In this chapter, it also discusses the advantage of controlling fraud by forensic accounting. Chapter 3 specially describes how forensic accounting takes effect in the control of the financial fraud by case analysis. Chapter 4 systematically summarized the typically events of public, companies dishonesty; exposed the ways manipulated by those companies to forge financial information; Introducing how forensic accounting to investigate fraud and make litigation support. At the last, based on the experience of forensic abroad, it brings forward some suggestion about how forensic accounting is developed in China.