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VOL. 8, ISSUE 2 (2023)
Forensic accounting evidence: Preservation and admissibility
Authors
Simeon Olaosebikan Oni, Oyedokun Godwin Emmanuel
Abstract
The place of information gathering in admissibility
of evidence during court hearing cannot be over-emphasized. The introduction of
forensic accounting techniques and processes into the mode at which information
are gathered, preserved, analyzed and presented or tendered in evidence in court
has recorded a new turn in the delivery of justice since the emergence of forensic
accounting in America. This paper presents the place of forensic accounting
components and investigation process in information gathering techniques used
to gather information about any target and subsequent admissibility of evidence
in court. Anything verifiable could be admitted in evidence as evidence is seen
as means whereby a fact in question may be proved or disproved and includes
testimony; documents; and objects. This paper shall explain the ethical conduct
of financial fraud investigators and possible attacks against his/her evidence,
personality, qualification, investigation process and analytical tools among
others under cross-examination.
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Pages:53-58
How to cite this article:
Simeon Olaosebikan Oni, Oyedokun Godwin Emmanuel "Forensic accounting evidence: Preservation and admissibility". National Journal of Multidisciplinary Research and Development, Vol 8, Issue 2, 2023, Pages 53-58
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