To be a successful forensic accountant you must have the following
traits; critical thinking, reasoning, and communication (Rufus, 2015).
Critical thinking allows the accountants to looks beyond the numbers
and conventional processes to detect and prevent fraud. Reasoning
allows the forensic accountant to view the fraudulent activity from
the perpetrator’s perspective to better understand the case.
Communication is also important as a forensic accountant because
the facts of the case must be conveyed in a fashion that parties
without an accounting background can understand. Another
characteristic I find important is ethics (Davis). Ethics is important
across the entire accounting field, not just in forensics. As any type of
accountant you are required to comply with the laws that govern
their work. Participating in unethical behaviors as a forensic
accounting can seriously damage or ruin your reputation.
My personal favourite portion of the forensic accounting field would
have to be interrogation interviews. I believe these interviews are
exhilarating because often the perpetrator does not hold up well
under pressure. The confessions are usually very dramatic to watch. I
am also interested in learning how to facilitate one of these
interviews.
References
Davis, C., Farrell, R., & Ogilby, S. (n.d.). Characteristics and Skills of the
Forensic Accountant. Wayback Machine.
Rufus, R. J., Miller, L. S., & Hahn, W. (2015). Forensic accounting.
Pearson Education
