Many different characteristics and skills that are needed to be a successful forensic
accountant. Rufus et al. (2014) explained that forensic accountants are problem solvers
and researchers, therefore, it’s important that they have an open, skeptical, and curious
mindset that will question any preexisting judgements that they have. In addition to these
characteristics, they must possess systematic thinking which allows them to see the bigger
picture and recognize that a problem found may be a sign of a systematic failure in the
company (Rufus et al., 2014).
Our text mentioned 3 necessary skills that are needed to be a forensic accountant. The first
is critical thinking. A good critical thinker is well-informed, is rational and looks at all of
the evidence in an unbiased way, they question the evidence and suspend any judgement,
and are reasonable in measuring behaviors with sound-judgement (Rufus et al., 2014).
Rufus et al. (2014) explained that everyone has blind spots which can, in this profession,
alter judgement and lead to inaccurate conclusions. To avoid possible negative impacts of
blind spots, the accountant can practice all the elements of critical thinking. The next is
reasoning, a problem-solving skill that allows one to come to a conclusion based on
assumed or known facts (Rufus et al., 2014). Reasoning is broken down as either
deductive or inductive reasoning. The third skill is communication. It was mentioned that
in this field of work, the forensic accounting expert and their audience have a pretty big
knowledge gap which makes it that much more important to be able to communicate
(orally & written) in a way that the audience can really understand the evidence and use
this to make informed decisions.
I still have a lot to learn regarding career paths that are offered and related to this type of
accounting before I know what would fit me best. This is my first time reading about
forensic accounting and I already find it fascinating. Something about investigating and
solving problems seems satisfying. And you’re helping people, so it’s also a fulfilling
aspect of accounting. I have a more introverted personality and would probably enjoy a
type of job that allows me to analyze behind the scenes. Possibly as a fraud investigator or
an internal auditor. After reading the chapters from this week, I’m pretty sure I would not
like expert witness testimony and having to be on the stand in court!
Reference
Rufus, R., Miller, L., & Hahn, W. (2014). Forensic accounting. Upper Saddle River, NJ:
Pearson Education.
