Analytical Techniques in the Forensic Investigation of Fraudelent Financial Reporting

In modern business, financial reports, as the final product of the accounting process, represent a key source of information for numerous users. Simultaneously with the development of financial reporting and the increase of its impact on the making of important investment and business decisions, there are various forms of false financial reporting and misleading the users of financial reports. The subject of this paper are analytical techniques used in the forensic investigation of suspicious transactions and manipulation of financial data. The aim of the paper is to point out the importance of good knowledge and understanding of the concept of forensic investigation and the potential of analytical techniques in detecting anomalies and irregularities in financial data.