Date of this Version


Document Type

Research Report

Publication Details

Sukanto Bhattacharya (2002) From Kautilya to Benford – trends in forensic and investigative accounting

School of Business Working Paper ; No. 9, 2002

© Copyright Sukanto Bhattacharya and the School of Business, Bond University


One of the most challenging tasks for a professional accountant is to seek out all such possible loopholes in accounting control systems which may be used to misappropriate corporate funds; and plug these up in good time. However, inspite of tight controls fraudulent misappropriations do occur. Here we look at a possible combination of a few interesting methods of inquiry, both ancient and modern, which may aid investigative accountants in tracking down the perpetrators of corporate frauds by correctly following the 'dirty money trail'.