THE HISTORY OF FORENSIC ACCOUNTING AS AN ASPECT OF ACCOUNTANCY

This study conducts a review of literature on the history of forensic accounting as an aspect of accountancy. Specifically, it traced the historical development of forensic accounting, identified the challenges and limitations of forensic accounting, analyzed the role of forensic accounting in detecting financial fraud and assessed the impact of forensic accounting on the accounting profession. The finding revealed that forensic accounting originated from accounting and it helps in curtailing financial fraud. It is recommended amongst others that organizations should enhance education and training in forensic accounting.