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