Author(s) :

Asst. Prof. Christopher Louis, Asst. Prof. Neethu Nazar, Asst.Prof. Jisha Sivadasan .

Volume/Issue :

Abstract :

Abstract Forensic accounting has emerged as a critical tool in enhancing corporate governance and detecting financial fraud. This study explores how forensic audits contribute to financial transparency, improve internal controls, and mitigate fraudulent activities. Using statistical methods such as ANOVA and Factor Analysis, this research examines the impact of forensic audits on corporate governance structures. The findings suggest that forensic auditing significantly reduces financial crimes, strengthens internal controls, and enhances auditor training. This paper provides insights into the role of forensic accounting in corporate governance and fraud prevention, offering recommendations for its broader implementation in businesses.

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