A study on Forensic Audit and Indian Banking Fraud

Dr. Sonali Gopal Kale and Dr. Manisha Dipak Badgujar

Journal of Global Economy, 2026, vol. 22, issue 1, 49-59

Abstract: Forensic audit targets to assess financial statistics and perceive fraud the usage of an aggregate of accounting, auditing, and research abilities. It entails applying accounting strategies to felony problems and disputes to offer evidence that can be utilized in criminal court cases. Forensic accountants are regularly requested to investigate monetary fraud and provide qualified testimony in court. As the range of corporate and banking frauds has increased in latest years, its government has increasingly more wanted public honesty, impartiality and transparency of facts through the usage of forensic auditing. Forensic auditing seeks to detect, investigate, and save you fraud the usage of a selection of equipment. Forensic auditing is important to reduce economic fraud to improve the photograph of the corporate and banking sectors. If forensic auditing is made mandatory within the company and banking sectors, many scams can be brought underneath control. It's been counseled that the appointment of forensic accountants in public quarter and large scale organizations need to be made obligatory for sustainable development of the economic system

Keywords: Accounting; auditing; banking; economic; financial; frauds; investigate (search for similar items in EconPapers)
JEL-codes: G21 K42 M42 (search for similar items in EconPapers)
Date: 2026
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