A Systematic Literature Review: Role Of Forensic Accounting In Fraud Detection And Litigation Support

Abstract

Forensic accounting is a specialized area within accounting that plays a vital role in fraud detection and litigation support. This paper provides a systematic review of forensic accounting, examining its tools, methodologies, and the critical functions. It serves in identifying fraudulent activities and supporting legal cases. The paper also discusses the challenges faced by forensic accountants, including ethical and legal issues, and explores future trends in the profession, particularly regarding digital forensics and artificial intelligence. This review highlights forensic accounting's impact on financial transparency and legal integrity.