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Accounting

University of South Carolina

Theses/Dissertations

2018

Accounting

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Considerations Of Private Companies In Regard To External Auditing Including The Detection And Prevention Of Fraud, Alexandra Sprague May 2018

Considerations Of Private Companies In Regard To External Auditing Including The Detection And Prevention Of Fraud, Alexandra Sprague

Senior Theses

Fraudulent activities occur in all types of companies. Recently, external auditors have become increasingly important in detecting and preventing these frauds. With their independence, auditors can provide external comfort with their opinion as to the fairness of their client’s financial statements. The goal of this thesis is to express the importance of fraud prevention in private companies, especially smaller private companies, and illustrate how external audits can have an impact in fraud prevention. After conducting interviews with private companies, many reasons were found as to why private companies either conduct or do not conduct an external audit. This research bridges …


Introductory Guide To Forensic Accounting: A Synthesis Of Scholarly Research And One Student’S Experience, Kayla Miles Apr 2018

Introductory Guide To Forensic Accounting: A Synthesis Of Scholarly Research And One Student’S Experience, Kayla Miles

Senior Theses

Introductory Guide to Forensic Accounting, found in Appendix A, was created to provide a concise blueprint for building a career in forensic accounting. It provides a lot of useful information for those seeking to gain a better understanding of the profession or learn how they can join it. The idea for this guide came as a result of my own journey to becoming a forensic accountant. I was initially introduced to the forensic accounting profession during a brief conversation with a forensic accountant working for the FBI while I was in high school. Following that conversation, I sought to …