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@article{172332,
        author = {VISHNUPRIYA V G and ANAMIKA V S and GAUTHAM KRISHNA C R},
        title = {FORENSIC ACCOUNTING AS A TOOL FOR DETECTION AND PREVENTION OF FRAUD},
        journal = {International Journal of Innovative Research in Technology},
        year = {2025},
        volume = {11},
        number = {8},
        pages = {3382-3387},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=172332},
        abstract = {This paper examines fraudulent activities, such as financial misreporting, embezzlement, and other illicit financial schemes, which pose a significant threat to the integrity of financial systems, organizational health, and stakeholder trust. In response to these challenges, forensic accounting has emerged as an essential discipline within the fields of accounting and auditing. By combining accounting principles with investigative methods, forensic accounting plays a critical role in detecting, preventing, and prosecuting financial fraud. The paper explores the role of forensic accounting in identifying and preventing fraud, offering an in-depth analysis of its methodologies, tools, challenges, and impact on organizations and legal systems. Forensic accounting is a specialized branch that integrates accounting, auditing, and investigative skills to examine financial records and transactions, with the primary goal of detecting and preventing fraud. This article delves into the methodologies used in forensic accounting, its significance, and the challenges practitioners face. Focusing on forensic accounting's application across various sectors, the paper highlights how forensic accountants help identify financial irregularities and mitigate fraudulent activities. Moreover, it discusses the ethical and legal implications of forensic accounting practices, providing recommendations to enhance its effectiveness in fraud detection},
        keywords = {Forensic accounting, fraud detection, fraud prevention, financial fraud, financial crimes, forensic technology, internal controls, data analysis, litigation support.},
        month = {January},
        }