Forensic accountants are occasionally called upon to assist in criminal law proceedings. The role of the forensic accountant in such proceedings is usually determined during the engagement of the forensic investigation to assist in the matter under investigation. During such investigations, various investigation techniques may be utilised by the forensic accountant in order to convey the facts and findings of the forensic investigation in a written report, drafted by the forensic accountant. When criminal prosecutions are instituted and the forensic accountant is called upon to act as an expert witness, such evidence is mostly based on the findings of the written report. Thus, in giving evidence, the forensic accountant must ensure that the testimony and evidence will be admissible in court and that the forensic accountant is found to be a credible witness. Although there are various legal standards that the forensic accountant must adhere to, the ICFP, which is the South African regulatory body for commercial forensic practitioners, is still in its infancy and has as yet not set any standards with which forensic accountants must comply with when assisting in criminal investigations or drafting written reports. The objective of this study is to highlight the role of the forensic accountant in criminal law proceedings. This objective is reached by clarification of the following: • the difference between a forensic accountant and an auditor; • the techniques available to the forensic accountant when conducting a forensic investigation; • the standards with which a forensic accountant‘s report should comply; and • the forensic accountant‘s role in testimony. The study illustrates the difference between a forensic accountant and an auditor and suggests a definition for a forensic accountant. The study furthermore explores various techniques that the forensic accountant may utilise during the investigation. The study also analyses the legal standards with which a forensic accountant must comply in order to ensure the admissibility of the written report and its findings. In order to achieve this, international regulatory standards applicable to forensic accountants are analysed and discussed. Finally, the role of the forensic accountant in court proceedings is examined. The illustrations in this study will be helpful in determining standards that could be implemented in South Africa to guide forensic accountants in their role in criminal law proceedings. / Thesis (MCom (Forensic accountancy))--North-West University, Potchefstroom Campus, 2013.

Forensic accountants are occasionally called upon to assist in criminal law proceedings. The role of the forensic accountant in such proceedings is usually determined during the engagement of the forensic investigation to assist in the matter under investigation. During such investigations, various investigation techniques may be utilised by the forensic accountant in order to convey the facts and findings of the forensic investigation in a written report, drafted by the forensic accountant. When criminal prosecutions are instituted and the forensic accountant is called upon to act as an expert witness, such evidence is mostly based on the findings of the written report. Thus, in giving evidence, the forensic accountant must ensure that the testimony and evidence will be admissible in court and that the forensic accountant is found to be a credible witness. Although there are various legal standards that the forensic accountant must adhere to, the ICFP, which is the South African regulatory body for commercial forensic practitioners, is still in its infancy and has as yet not set any standards with which forensic accountants must comply with when assisting in criminal investigations or drafting written reports. The objective of this study is to highlight the role of the forensic accountant in criminal law proceedings. This objective is reached by clarification of the following: • the difference between a forensic accountant and an auditor; • the techniques available to the forensic accountant when conducting a forensic investigation; • the standards with which a forensic accountant‘s report should comply; and • the forensic accountant‘s role in testimony. The study illustrates the difference between a forensic accountant and an auditor and suggests a definition for a forensic accountant. The study furthermore explores various techniques that the forensic accountant may utilise during the investigation. The study also analyses the legal standards with which a forensic accountant must comply in order to ensure the admissibility of the written report and its findings. In order to achieve this, international regulatory standards applicable to forensic accountants are analysed and discussed. Finally, the role of the forensic accountant in court proceedings is examined. The illustrations in this study will be helpful in determining standards that could be implemented in South Africa to guide forensic accountants in their role in criminal law proceedings. / Thesis (MCom (Forensic accountancy))--North-West University, Potchefstroom Campus, 2013.

Submitted by Anderson Silva (avargas@icict.fiocruz.br) on 2012-09-30T22:59:34Z No. of bitstreams: 1 cintia_x_mello_ipec_pesquisaclinicadi_0002_2011.pdf: 6418751 bytes, checksum: 25c0176616e7ab31ae6bd91f77c3fd69 (MD5) / Made available in DSpace on 2012-09-30T22:59:34Z (GMT). No. of bitstreams: 1 cintia_x_mello_ipec_pesquisaclinicadi_0002_2011.pdf: 6418751 bytes, checksum: 25c0176616e7ab31ae6bd91f77c3fd69 (MD5) Previous issue date: 2011 / Fundação Oswaldo Cruz. Instituto de Pesquisa Clínica Evandro Chagas. Rio de Janeiro, RJ, Brasil / A leishmaniose tegumentar americana (LTA) é uma doença infecciosa, causada por parasitas do gênero Leishmania, que apresenta características complexas em diferentes aspectos. O diagnóstico, sempre que possível, deve ser feito com base em evidências epidemiológicas, aspecto clínico e exames laboratoriais. Para pesquisa direta do parasito, são utilizados os procedimentos de escarificação e “imprint”, sendo a escarificação o método mais rápido, de menor custo e de fácil execução. Baseado nas características dos exames diretos para a confirmação dos casos de LTA, o Ministério da Saúde tem incentivado a implantação do procedimento de escarificação em todos os laboratórios centrais de saúde pública, sendo importantes tanto o conhecimento dos parâmetros de acurácia deste método quanto a padronização relacionada a forma de coleta e leitura, para que possa ser aplicado de forma uniformizada em todo o Brasil. Neste estudo, objetivamos avaliar a sensibilidade dos métodos diretos (“imprint”e escarificação), comparados com o teste padrão de referência (cultura). Além disso, buscamos estabelecer critérios de coleta e leitura com fins de uniformização do método para propor sua aplicação em diferentes regiões brasileiras. A população do estudo foi constituída de 110 pacientes com suspeita clínica de LTA que foram atendidos no Laboratório de Vigilância em Leishmanioses (VigiLeish/IPEC/Fiocruz) para avaliação clínica e coleta das amostras. Dentre os 110 pacientes analisados 40 foram confirmados com LTA. O “imprint” foi positivo em 28 pacientes conferindo sensibilidade de 70%, a escarificação realizada em borda externa foi positiva em 17 pacientes e em borda interna em 25 alcançando sensibilidade de 42,5% e 62,5% respectivamente. Além de mais sensível o material obtido da borda interna da lesão apresentou uma maior quantidade de células brancas e menos hemácias facilitando a leitura da lâmina. Os parâmetros de acurácia encontrados para os métodos diretos foram satisfatórios demonstrando que essas metodologias podem ser implantadas em todo o Brasil para o diagnóstico da leishmaniose tegumentar americana. / American Tegumentary Leishmaniasis (ATL) is an infectious disease caused by parasites of the genus Leishmania, which has complex characteristics in different aspects. The diagnosis, whenever possible, should be based on epidemiological evidence, clinical aspect and laboratory tests. Imprint and scraping procedures are used for direct detection of the parasite. Scraping is the quickest, low-cost and easy to conduct. Based on the characteristics of direct examination for the confirmation of ATL cases, the Brazilian Ministry of Health has encouraged the implementation of the scraping procedure in all Central public health laboratories. Thus the knowledge of the accuracy parameters of this procedure and the standardization of collection and reading methods are important for its application in a uniform manner throughout Brazil. In this study, we aimed to evaluate the sensitivity of direct methods (imprint and scraping), compared with the reference standard test (culture). Besides, we sought to establish collection and reading criteria with the purpose of standardizing the method to propose its application in different Brazilian regions. The study population comprised 110 patients with clinical suspicion of ATL who were treated at the Laboratory of Leishmaniasis Surveillance (VigiLeish/IPEC/Fiocruz) for clinical evaluation and sample collection. Among the 110 patients studied, 40 were confirmed with ATL. The imprint was positive in 28 patients granting sensitivity of 70%, scraping conducted in the outer edge was positive in 17 patients and in the inner edge in 25, reaching sensitivity of 42.5% and 62.5% respectively. The material obtained from the inner edge of the lesion was more sensitive and presented a larger amount of white cells and lesser red cells, favoring slide reading. Accuracy parameters found for the direct methods were satisfactory showing that they may be implemented in all Brazilian regions for the diagnosis of American tegumentary leishmaniasis.