| History
of Fraud Examination in India
Worldwide we consider Sherlock Holmes to be the first
Forensic accountant, however the contribution of some of
the historic characters in India cannot be ignored. In
India Kautilya was the first person to mention the famous
forty ways of embezzlement in his famous Kautilya
arthashastra during the ancient Mauryan Times.
The research is triggered in India with a great speed
and Pradeep Akkunoor pioneers the topic. Pradeep has done
a good research about the contribution of Kautilya in
Forensic accounting. Pradeep who heads Journal of Forensic
accounting in India have called Kautilya back in to the
21st Century and have started the series of conversations
between the Internet and search enabled Computer and
Kautilya.
This series of topics actually compares the corporate
failures in USA with the fourty Rules of Embezzlement
provided by Kautilya a few thousand years ago.
If you need more information about the contributions of
Kautilya in Forensic accounting write pradeep at
pradeep.akkunoor@fraudtoday.com
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Books
on frauds are the only resource available that helps to
enrich the knowledge. It becomes the permanent reference.
In India we donot find much books written by the Indian
Authors. Many of the resources come from the Non-Indian
authors. A big chunk of the books pertaining to frauds and
written by the Indian authors are pertaining to bank
frauds.
1.
Book Written by B.R.Sharma : Bank Frauds is the book
published by universal publications and is available in
all the Indian law books.
2.
The book written by R.P. Nainta captioned as “The
Banking System, Frauds and Legal Control”.
3.
The book on Money Laundering is written by Arun Kumar who
is the ex-customs officer.
4.
The most widely selling book on frauds is Occupational
Frauds and Money Laundering written by Mr.Mayur Joshi-who
happens to be a Certified fraud examiner. The book is
published by Snow-White Publications.
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