Posted: February 18th, 2022
With the advent of the 21st century, a more significant amount of emphasis has been laid on the development and advancements of science and technology (Agarwal, 2021). It has most certainly made the lives of humans much more convenient. The world seems to have taken the part of digitalization when it comes to the sector of accounting and how the payments are processed. The owners of the businesses have seen a shift in their ideologies and methodologies about the traditional methods of making payments. It is the ease of digitalization that has been a significant aspect to drive the revolution. One can also hint towards the impact that innovation has played in the business sector. People tend to manage the systems of accounting through the help of a digital ledger system. There have been processes like auditing, which helps to identify the gaps that exist within the interest structure of the business ventures. Standard operating procedures have been in place to do away with any of such irregularities. But it is essential to make a note of the fact that the auditors do not emphasize proving the irregularities and the fraud that still exist within the systems. This is precisely where the role of forensic accounting comes into effect. With the help of forensic accounting, the business owners stand a chance to observe the irregularities and establish a system in a juridical form (Alshurafat et al., 2021).
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