The Evolution of Forensic Accounting in the Age of Digital Innovation
Dr. Surbhi Pandit, Dr. Vaishali Sharma
Despite India’s remarkable economic growth, positioning it as one of the fastest-growing major economies globally, the rapid expansion of commercial activities has simultaneously increased its exposure to fraud. The COVID-19 pandemic and the subsequent recovery phase have significantly reshaped the country’s fraud risk landscape, particularly due to accelerated digital transformation. As highlighted in the Financial and Cyber Fraud Survey Report 2024, there has been a substantial rise in fraud incidents impacting businesses across various sectors.