Behavioral Forensics

Detailed data analysis is the primary tool for spotting fraud within an organization. What has been missed is that fraud is committed by people, and people engage in fraud based on behavioral conditions that can be spotted. In the Behavioral Forensics manual, we address the behavioral effects that can arise when employees engage in fraud, behavioral red flags, the role of emotions in triggering fraudulent behavior, how auditors can use this information, and many related topics. With this information, it is more likely that you can spot behavioral cues that indicate the presence of fraud.