ABSTRACT
Accountants and law enforcement personnel wonder about the future of fraud examiners. These two professions have many common threads: a fraud examiner must be part accountant and part detective. The accountant has a good working knowledge of books and records and the ability to analyze books and records, come up with various schedules and statements, and act as a forensic accountant in court. The detective has the ability to interview witnesses and discover evidence and is knowledgeable about criminal law, especially the rules of evidence. When these elements of both the accountant and the detective are combined, the fraud examiner is formed.
