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Managerial Forensics by Diana Heeb Bivona, J. Mark Munoz

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Chapter 10

Forensic Accounting for Governmental Entities

D. Larry Crumbley1

Forensic accounting is not a new discipline, but it is one that is rapidly developing and gaining status in the accounting communities. In today’s climate, all accountants—internal, external, corporate, governmental, and forensic-accounting specialists—must develop forensic competencies. After reading and studying this chapter, I hope people cannot say this about governmental accountants:

“The bad guys are a lot slicker today,” I said.

“They ain’t no slicker son. The good guys are just dumber.”2

Forensic accounting is fairly well established in the private sector, but there still have been Enron, WorldCom, HealthSouth, Bernard Madoff, Adelphia, FIFA, Home Depot, Siemens, ...

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