Page 245 - AAA Integrated Workbook STUDENT S18-J19
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Forensic audits
2.4 Integrity
Forensic professionals are likely to deal frequently with individuals who lack integrity
or may be involved in criminal behaviour.
The investigator must do nothing to damage their own reputation, such as accepting
bribes or giving in to other forms of coercion/intimidation.
2.5 Professional behaviour
Fraud investigations may attract media attention. Any lapse in professional behaviour
could undermine the credibility of the investigator, especially when acting in the
capacity of an expert witness.
A highly professional attitude must be displayed at all times in order to avoid damage
to the reputation of the firm, and of the profession.
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