Mental Health – One Size Fits All

When one Googles ‘mental health,’ one discovers site after site of services, the majority of which require institutionalization and medication. In fact, the World Health Organization (WHO) states many nations have only a “one size fits all” drug and institutionalization approach to mental health, many of which have no provisions to return the 24 million [current] individuals caught up in such a system back to societies they came from. (1)

At a time when the USA government is gearing up to centralize mental health care, WHO is recommending that such centralization of mental health care be terminated around the nations of the world and instead be placed under local primary care, evidence based, whole patient treatment practices. WHO is also calling for the “establishment of a national body to monitor and protect the human rights of people with mental disorders, and ‘promote adoption and implementation of national mental health legislation in accordance with international human-rights instruments’.” (2)

The so called stigma of mental health is not coming solely from cultural and racial taboos. (3)

It is being created by practitioners of the mental health field at a despicable rate. (4)

IMPORTANT FACTS

1. Ten percent of all psychiatrists admit to sexually abusing their patients.
2. According to a 2001 report, one out of every 20 clients who had been sexually abused by their therapist was a minor.
3. Psychiatry and psychology have the dubious distinction of having more than 25 statutes specifically designed to address the increasing number of sex crimes committed by its members.
4. Psychiatrists and psychologists are over-represented in the healthcare industry for convictions for fraud, sexual abuses and other crimes.

One study conducted into how such professional digressions from adherence to standards of practice could occur reported the justifications included:

1.Colleagues putting the interests of professionals before patients
2. Consultants being ‘all powerful’
3. A lack of clarity on what (in the sphere of sexual relations) are the boundaries that define professional misconduct or criminal behaviour
4. Poorly developed and understood processes for dealing with rumour, unsubstantiated or withdrawn allegations. (5)

Often the very case workers that the current USA Mental Health Care Bill is pushing to increase in numbers abuse their clients in the name of “one size fits all.”

Tuesday’s Story – Against Psychiatry, is a two part youtube report about what one teen experienced at the hands of Mental Health Case Managers. The main crux of the story reports on the insistence of established agencies for the teen to take medications or else receive no assistance at all.

http://www.youtube.com/watch?v=sC3VtaSZePE
http://www.youtube.com/watch?v=EiRq_xlE_fU&feature=related (6)

Even when teens are interested in cooperating with established mental health treatment protocols, they may find themselves sexually exploited. (7)

Current Malpractice Laws are specific about what the mental health professionals cannot do, even if mental health professionals aren’t “clear about it.”

1..Failure to Diagnose Patient
2. Failure to Treat Patient Properly
3.Medication Misdiagnosis
4. Physical or Mental/Emotional Abuse
5. Breach of Privacy
6. Sexual Relations with Patient
7. False Imprisonment (8)

In fact in the area of General and Forensic Psychiatry the list of offenses are expanded to include:

1. Failure to obtain information
2. Failure to appropriately diagnose
3. Failure to treat
4. Negligent use of psycho-pharmacologic agents or of psychotherapy
5. Negligent failure to prevent patients from harming themselves or others
6. Failure to assess risk of suicide or of violent behavior in a psychiatric patient
7. Sexual misconduct
8. Failure to obtain informed consent
9. Violations of civil rights; false imprisonment/restraints and seclusion
10. Breach of confidentiality
11. Abandonment
12. Negligence in supervision, etc
13. Assault and battery
14. Wrongful death. (9) (10)

The web site of Solomon and Relihan, 1951 West Camelback Road, Suite 110, Phoenix, AZ 85015-3470, has an article on how to recognize if abuse is happening to you or a loved one:

Physical and Emotional Pain

Swollen genital area
Bruising/bleeding around private region
Irritability
Detachment
Shame
Guilt
Fear
Suicidal
Depression (11)

“But wait a minute!” we can hear the Senators poised to pass the Health Care Bill before the Senate call out. “We are going to pass the mandatory mental health screening act to screen out every 3 year old would be criminal type, (12) every post-partum baby killer, every teen and early adult school shooter, every drug and ETOH (ethanol, also called ethyl alcohol, pure alcohol, grain alcohol, or drinking alcohol, is a volatile, flammable, colorless liquid; related to alcohol and drug abuse) abusing baby boomer, every suicidal teen, soldier and geriatric, and every malpracticing psychiatric professional.”

Well, it turns out the “one size fits all” mandatory mental health screening act is not the panacea envisioned. Instead it is a civil liberties nightmare in the making. Some of the articles go so far as to describe the “one sized fits all” mandatory mental health screening as corporate manufacturing of mental illness, with pharmo/psychiatric poised to reap billions of dollars from the “one sized fits all” national institutionalization and forced medication of a projected one in every four of us. In fact, the Senators will be voting on the bill any day now. (13) (14) (15) (16) (17)

(1) Schizophrenia Around the World
By Mary Medland
http://szmagazine.com/e107_plugins/content/content.php?content.109

(2) Globalization and Health
Local suffering and the global discourse of mental health and human rights: An ethnographic study of responses to mental illness in rural Ghana
http://www.globalizationandhealth.com/content/5/1/13

(3) Racial profiling
http://www.ncbi.nlm.nih.gov/pmc/articles/PMC58540/

(4) Eroding Justice
Psychiatry’s Corruption of Law
Report and recommendations on
psychiatry subverting the courts
and corrective services
http://www.mental-health-abuse.org/erodingJustice10.html

(5) Psychiatric Bulletin, Opinion & debate – Kerr/Haslam Inquiry into sexual abuse of patients by psychiatrists, Peter Kennedy, Vice-President
Royal College of Psychiatrists, e-mail: peter@kennedy89.freeserve.co.uk
http://pb.rcpsych.org/cgi/content/full/30/6/204

(6) Tuesday’s Story – Against Psychiatry
http://www.youtube.com/watch?v=sC3VtaSZePE
http://www.youtube.com/watch?v=EiRq_xlE_fU&feature=related

(7) Mental health policies on reporting child sexual abuse and physician-patient sexual relationships
http://www.ncbi.nlm.nih.gov/pmc/articles/PMC2645011/

(8) Psychiatric Malpractice
Bad Psychiatry and Psychotherapy
http://www.medicalmalpractice.com/psychiatric-malpractice.cfm

(9) PSYCHIATRIC MALPRACTICE, STANDARDS OF CARE…
http://www.forensic-psychiatrist.com/psychiatric_malpractice.html

(10) Psychiatric Malpractice
http://www.personal-injury-info.net/psychiatric-malpractice.htm

(11) Surviving the Unthinkable
http://www.solomonrelihan.com/CM/Articles/Surviving-the-Unthinkable.asp

(12) 3 year olds and criminal behavior
http://news.yahoo.com/s/nm/20091116/hl_nm/us_criminal_behavior

(13) Journal of American Physicians and Surgeons Volume 11 Number 3 Fall 2006
http://www.jpands.org/vol11no3/lehrman.pdf

(14)Teen screen
A Front Group for the Psycho-Pharmaceutical Industrial Complex
http://www.psychsearch.net/teenscreen.html

(15) The Dangers of Mental Health Screening
Nathaniel S. Lehrman, M.D.
Former Clinical Director, Kingsboro Psychiatric Center, Brooklyn NY
10 Nob Hill Gate, Roslyn NY 11576; nslmd@verizon.net
Presented by invitation at the Annual Meeting of
The Association of American Physicians and Surgeons
Arlington, VA, September 23, 2005 4587 words
http://psychrights.org/Issues/Screening/LehrmanDangersofScreening.pdf

(16) Whistleblower Allen Jones/Mental health screening of kids
August 31, 2009
Psychiatric Observer – Exposing bad Psychiatry
http://badpsych.com/2009/08/31/whistleblower-allen-jonesmental-health-screening-of-kids/

(17) Rutherford Institute
Parental Rights
http://www.rutherford.org/Issues/ParentsRights.asp

Introducing cognitive rehabilitation into a psychosocial model of care, Mental Health Practice , 2009 Oct; 13(2): 29-33

Lawrence Savage -  Staff nurse at Ashworth Hospital, Merseyside

Abstract:

The article outlines the work of a ward in a high secure hospital Merseyside. The ward was opened to accommodate service users with cognitive difficultures who no longer required the high-dependency care provided in the Centre for Cognitive Rehabilitation and were ready to move to a medium or low dependency area in the hospital. The ward was part of a unit that uses a psychosocial model of care. Staff had attended a five-day course introducing them to cognitive rehabilitation therapy. The intention was to combine psychosocial interventions with cognitive rehabilitation therapy.

Lancashire Care staff can request the full-text of this paper, email: susan.jennings@lancashirecare.nhs.uk

Ho letto la notizia sulla morte di Brenda, trans coinvolta nello scandalo Marrazzo…

Per la rete circola la notizia, tutta da verificare, che qualcuno abbia tentato di rendere inutilizzabile il computer della povera trans “affogandolo” nella vasca…

Non so se questo particolare sia vero, penso e spero di no, ed è certamente fuori luogo fare una battuta nella circostanza della morte di qualcuno, ma non ci riesco, è più forte di me, perchè mi viene in mente solo una categoria di persone che può aver cercato di eliminare i dati di un computer “lavandolo”… e quella categoria esiste solo nelle barzellette…

Buat kalian semua yang penasaran kenapa mayat bisa busuk.. ini ada artikel singkat dari Muhammad al-Fatih II yang saya sadur sedikit.. lumayankan senin pagi gini ngomongin mayat busuk!!
hehehe
Ini salah satu ilmu forensik, sayang yah di kriminologi FISIP UI udah ga belajar yang beginian..hiks2
tapi ga masalah, karena ilmu itu ada dimana aja, kalo kita niat mencarinya pasti akan ketemu jalan juga..i
Monggo dinikmati..
====
Pembusukan mayat nama lainnya dekomposisi dan putrefection. Proses pembusukan telah terjadi setelah kematian seluler dan baru tampak oleh kita setelah kira-kira 24
jam kematian. Kita akan melihatnya pertama kali berupa warna kehijauan (HbS) di daerah perut kanan
bagian bawah yaitu dari sekum (caecum). Lalu menyebar ke seluruh perut dan dada dengan disertai bau
busuk.

Ada 17 tanda pembusukan, yaitu :
1. Wajah membengkak.
2. Bibir membengkak.
3. Mata menonjol.
4. Lidah terjulur.
5. Lubang hidung keluar darah.
6. Lubang mulut keluar darah.
7. Lubang lainnya keluar isinya seperti feses (usus), isi lambung, dan partus (gravid).
8. Badan gembung.
9. Bulla atau kulit ari terkelupas.
10.Aborescent pattern / morbling yaitu vena superfisialis kulit berwarna kehijauan.
11.Pembuluh darah bawah kulit melebar.
12.Dinding perut pecah.
13.Skrotum atau vulva membengkak.
14.Kuku terlepas.
15.Rambut terlepas.
16.Organ dalam membusuk.
17.Larva lalat.

Larva lalat dapat kita temukan pada mayat kira-kira 36-48 jam pasca kematian. Berguna untuk
memperkirakan saat kematian dan penyebab kematian karena keracunan.
Saat kematian dapat kita perkirakan dengan cara mengukur panjang larva lalat.
Penyebab kematian karena racun dapat kita
ketahui dengan cara mengidentifikasi racun dalam larva lalat.

Ada 9 faktor yang mempengaruhi cepat-lambatnya pembusukan mayat, yaitu :
1. Mikroorganisme. Bakteri pembusuk mempercepat pembusukan.
2. Suhu optimal yaitu 21-370C mempercepat pembusukan.
3. Kelembaban udara yang tinggi mempercepat pembusukan.
4. Umur. Bayi, anak-anak dan orang tua lebih lambat terjadi pembusukan.
5. Konstitusi tubuh. Tubuh gemuk lebih cepat membusuk daripada tubuh kurus.
6. Sifat medium. Udara : air : tanah (1:2:8).
7. Keadaan saat mati. Udem mempercepat pembusukan. Dehidrasi memperlambat pembusukan.
8. Penyebab kematian. Radang, infeksi, dan sepsis mempercepat pembusukan. Arsen, stibium dan
asam karbonat memperlambat pembusukan.
9. Seks. Wanita baru melahirkan (uterus post partum) lebih cepat mengalami pembusukan.

tulisan ini pernah dimunculkan juga di notes facebook saya (add saya di dwi arie wibowo) jadi klo repost, maaf yaa…

pdtnc © Photographer | Agency: Dreamstime.com

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3214613    กฎหมาย จริยศาสตร์และทันตนิติเวช    Laws, Ethics and Forensic Dentistry

ความรู้เบื้องต้นเกี่ยวกับกฎหมายทั่วไป กฎหมายว่าด้วยการควบคุมการประกอบโรคศิลปะ กฎหมายว่าด้วยสถานพยาบาล มรรยาทและจริยธรรมในการประกอบวิชาชีพทันตกรรม การพิสูจน์ทราบตัวบุคคล การพิสูจน์ทรากศพ โดยใช้หลักฐานทางทันตกรรมและหลักฐานอื่นที่เกี่ยวข้อง

(Jurisprudence; medical premise registration act; private hospital act; etiquette and ethics in dentistry; proving indentity and cadaver by using dental and other evidences.)

(3214613 จุฬาลงกรณ์มหาวิทยาลัย)

The Practice of Seclusion and Time-out on English Acute Psychiatric Wards: The City-128 Study, Archives of Psychiatric Nursing, 2009

Len Bowers, Marie Van Der Merwe, Henk Nijman, Bridget Hamilton, Eric Noorthorn, Duncan Stewart, Eimear Muir-Cochrane   -  Len Bowers, City University, Philpot Street, E1 2EA London, United Kingdom

Abstract:

Seclusion is widely used internationally to manage disturbed behavior by psychiatric patients, although many countries are seeking to reduce or eliminate this practice. Time-out has been little described and almost completely unstudied.

Aim and method

To assess the relationship of seclusion and time-out to conflict behaviors, the use of containment methods, service environment, physical environment, patient routines, staff characteristics, and staff group variables. Data from a multivariate cross-sectional study of 136 acute psychiatric wards in England were used to conduct this analysis.

Results

Seclusion is used infrequently on English acute psychiatric wards (0.05 incidents per day), whereas time-out use was more frequent (0.31 incidents per day). Usage of seclusion was strongly associated with the availability of a seclusion room. Seclusion was associated with aggression, alcohol use, absconding, and medication refusal, whereas time-out was associated with these and other more minor conflict behaviors. Both were associated with the giving of “as required” medication, coerced intramuscular medication, and manual restraint. Relationships with exit security for the ward were also found.

Conclusions

Given its low usage rate, the scope for seclusion reduction in English acute psychiatry may be small. Seclusion reduction initiatives need to take a wider range of factors into account. Some substitution of seclusion with time-out may be possible, but a rigorous trial is required to establish this. The safety of intoxicated patients in seclusion requires more attention.

Lancashire Care staff can request the full-text of this paper, email: susan.jennings@lancashirecare.nhs.uk

KATHMANDU: In an attempt to help identify dead bodies buried in mass graves, Nepal´s National Forensic Science Laboratory (NFSL) is likely to start

Deoxyribonucleic Acid (DNA) testing using samples of bone. Till now, NFSL has been able to carry out DNA testing only on fresh blood. This sort of DNA testing is useful mainly to establish parental relationship in property disputes rather than in assisting police investigating serious crime. “We will very soon introduce the new technology of DNA testing that uses samples of bone,” Vinushobha Tuladhar, director of NFSL, told myrepublica.com.

With the advent of by-bone DNA profiling, NFSL is expected to assist not only the police in probing crime but also various human rights organizations with the identification of bodies buried in mass graves during the decade-long conflict. Identification of those killed in the conflict has been next to impossible so far owing to lack of by-bone DNA testing technology. It has prolonged the sorrow of people desperate to know the whereabouts of family members who went missing in the conflict.

Human rights organizations like the National Human Rights Commission (NHRC) and the International Committee of the Red Cross (ICRC) had long been urging NFSL to begin by-bone testing for the benefit of families of the disappeared. “We are introducing the new technology chiefly upon the request of human rights organizations,” Tuladhar said. “It is expected to be instrumental in helping people find family members.”

Established in 1986, NFSL started DNA testing by blood samples about four years ago. ABI 310, a genetic analyzer set up at NFSL to carry out by-blood DNA testing, can be used for by-bone testing as well.According to Dinesh Kumar Jha, science official at NFSL, a new set of software and kits are sufficient for enhancement of the ABI 310 to start DNA testing with bone samples. “We already have an analyzing platform to carry out all sorts of DNA testing,” Jha says. “Adding some instruments will easily boost our capability in battling crime as well as human rights violations.”

The National Planning Commission has pledged assistance to NFSL to introduce the new technology, which is estimated to cost around five million rupees including purchase of a set of software and the kits required. “We will purchase these instruments soon after we collect the money,” Tuladhar said.According to the latest report published by ICRC, the whereabouts of 1,348 persons who went missing during the conflict have not been confirmed yet. The government and the insurgents, responsible for the disappearances, seem to be indifferent to the sorrow of the families affected.In the Comprehensive Peace Agreement (CPA), the government and the Maoists had agreed to publicize details about all missing persons.The reliability of DNA testing by bone largely depends on how carefully samples are collected. The result of DNA tests will not be correct if bone samples are degraded. Bone degradation depends on the atmosphere at the places where the samples are collected.

Adapted From : http://tech.nepalko.info/?p=967

3310511    พิษวิทยานิติเวช    Forensic Toxicology

แง่มุมระหว่างกฏหมายกับการแพทย์จากผลอันไม่พึงประสงค์ของสารเคมีที่มีต่อมนุษย์และสัตว์ การบ่งชี้ถึงสาเหตุของการตายและการเกิดพิษที่ยังไม่รุนแรงถึงตาย กฏหมายที่ควบคุม

(Medico-legal aspects of the adverse effects of chemicals on humans and animals, the identification of causes and circumstances of death and sublethal poisoning cases; legal issues concerned.)

(3310511 จุฬาลงกรณ์มหาวิทยาลัย)

453483     นิติเวชศาสตร์     Forensic Medicine

ความหมายและวิวัฒนาการของวิทยาศาสตร์การแพทย์ ความสัมพันธ์ระหว่างวิทยาศาสตร์การแพทย์กับนิติศาสตร์ บทบาทของแพทย์และเจ้าหน้าที่ตำรวจในกระบวนการยุติธรรม การสืบสวนสอบสวนโดยวิทยาศาสตร์ทางการแพทย์ และศาลไทยกับการรับฟังพยานหลักฐานทางวิทยาศาสตร์

(Meaning and evolution of medical science, relationship between medical science and law, roles of medical doctor and police in judicial administration, investigation and inquiry by medical science, the acception of scientific evidences by Thai court.)

(453483 มหาวิทยาลัยเกษตรศาสตร์)

456353     การพิสูจน์หลักฐาน     Forensic Science

แนวคิด หลักการ การปฏิบัติ ความเป็นมา ประเด็นสำคัญและปัญหาของการพิสูจน์หลักฐาน การเก็บรวบรวมประจักษ์พยานหลักฐาน การใช้วิทยาศาสตร์ปฏิบัติในงานของตำรวจ การชันสูตรทางการแพทย์ การพิสูจน์การตาย และเทคนิคอื่นๆในการพิสูจน์หลักฐาน

(Concepts, principles, practices, history, issues and problems of forensic science; criminal evidence collection, scientitic application in police work, medical examination systems, investigation of causes of death, and other forensic techniques.)

(456353 มหาวิทยาลัยเกษตรศาสตร์)

Working for the development of forensic pathology in the country may seem like a challenging feat, but working hand-in-hand gives two of the country’s forensic experts the strength to further go on and accept the challenges of the practice head-on.

They might be total opposites, one being the more visible and vocal, the other being the calmer and patient doctor who resists being in the limelight. But these little differences work well for the two of them as they face the challenges and reap the rewards of the practice of forensic medicine in the country.

On one hand, Dr. Raquel del-Rosario Fortun may seem to be the first person that will come to mind when one thinks of a forensic expert in the Philippines, what with the high-profiled crimes and cases she has handled that were fully covered by the media, most especially on television. These cases include the 2006 Subic Rape Trial, the 2005 Ortigas shooting incident, and the 1996 Ozone Fire Disco Tragedy, to name a few.

On the other hand, Dr. Ma. Cecilia Lim prefers the quieter life, not being usually exposed to media coverage. When asked why she prefers it that way, Dr. Lim explains, “She (Dr. Fortun) is more comfortable in the limelight, and I’m not.”

Contrasting though their personalities may be, both Dr. Fortun and Dr. Lim share the same passion to pursue and develop their profession—that is, forensic pathology.

Starting out

Surprisingly, Dr. Fortun and Dr. Lim both loved reading detective and mystery novels when they were young. Dr. Fortun shares that during those times when she couldn’t afford to buy her favorite books, she would borrow some from her cousins or pick up some Perry Mason stuff from her grandfather’s library. Meanwhile, Dr. Lim says she was fond of reading novels about genius amateur sleuth Ellery Queen.

Dr. Fortun harbored thoughts of becoming a doctor and a lawyer at the same time, inspired by her unwavering interest in her Legal Medicine subject. “I got to meet Dr. Pedro Solis, a professor in Legal Medicine, and I wanted to be like him,” she says.

But the person who brought her direction to pursue forensic pathology was Dr. Jaime Zamuco, a pathologist at the University of the Philippines (UP) Department of Pathology. He urged her to finish her pathology residence and then take up forensic pathology. “It was the first time I’ve heard about it,” Dr. Fortun recalls of the time she was told about the practice.

Dr. Lim, on the other hand, narrates that although she was fond of reading detective stuff, what really urged her to undergo forensic pathology was a story on the lives of saints which do not decompose. “They kept on saying the word autopsy, then I wondered, isn’t that what is called forensic pathology? So that is what I put in my application at the Philippine General Hospital. I wrote pathology,” she says with a laugh. Dr. Lim took up her training in pathology at UP Manila, knowing that pathology was the best branch of medicine that can delve into autopsies.

Dr. Lim admits that during her time in medical school, students never saw an autopsy being performed. During her first autopsy, when she was already a pathology resident, she had fears of whether she can stand the gore of the corpses and of bodies being dissected. “But when I started performing the autopsy, I found I can do it,” she says.

Doctors at work

After residency, Dr. Fortun was sent by UP for a post-residency training in forensic pathology at King County Medical Examiner’s office in Washington. She narrates that doing the post-residency training was a huge sacrifice for her part, not wanting to leave her family behind.

Her training lasted for a year, during which she tried to learn as much. She tried to bring home as many materials as she could, with the thought that upon coming back, she would teach.

But coming home proved to be the start of her long and arduous journey in the practice of forensic pathology. After training, she was on her own. She had no job, position, staff, nor equipment. “I was the first crazy pathologist to come back,” says Dr. Fortun. She says she knows of other Filipino forensic pathologists who preferred to practice abroad where they were able to gain stable jobs.

However, Dr. Fortun opted to stay at UP, since doing such would mean integrity, and also, since the institution offers some advantages such as affiliations. Though Dr. Fortun decided to dedicate her full time on forensic pathology, she still accepted regular pathology work at first. Doing such was to finance herself in her endeavors. Dr. Fortun accepts pro bono cases too, knowing that accepting such cases would contribute to her practice and later, she received paid cases as well.

For Dr. Lim, her work as a forensic pathologist is interesting. “Nothing is the same. There are a lot of interesting cases that are not being diagnosed by a doctor with all the laboratory testing and radiology,” she relates.

But performing an autopsy leaves Dr. Lim with a feeling of surprise and sense of satisfaction, especially when she is able to solve a difficult case.

When at work, she tries not to deal with the drama. She prefers to treat things lightly, even if she is working with her residents. According to her, it helps her that she usually watches comedy shows instead of heavy, emotional drama programs on television. This enables her to handle the gore of her work. “You cannot work here if you are afraid of blood,” she says.

Dr. Lim further explains that she is one of the people who have a stronger stomach for gore, although at times, there are cases that irk her, such as child abuse cases. “It boggles my mind; I mean what kind of people will do something like that to a child, specifically to your own child,” she says.

Working together

Both Dr. Fortun and Dr. Lim accept referrals to work on cases, even from resident doctors of the Philippine Society of Pathologists. “They either call us or even fly us over to different places [to work on a case] because they have seen how we do things,” Dr. Lim tells. It is in this way that she feels that she is able to contribute something important.

Though they have separate cases to work on, Dr. Fortun and Dr. Lim are grateful that they have each other in terms of performing the practice. Dr. Lim says that when there are interesting cases to share, they ask for each other’s medical opinion.

The two also rush in defense of one another whenever each other’s credibility is being questioned, especially by the media. Dr. Fortun relates that on a certain celebrated case, which trial was on-going at that time, she was being repeatedly asked to comment. “My policy was, I’m not going to speak to the media at all. So I suggested to the media to talk to Dr. Lim instead.”

Passing on the torch

Dr. Fortun comments that forensic pathology is mostly focused on teaching; doing cases such as autopsies is only secondary to the practice. Both forensic experts believe that educating the people, most especially students and medical professionals, is the key to further develop the state of forensic pathology in the country. Raising awareness regarding the importance of forensics and autopsy could help further the practice.

“Few people realize its importance and hence, it is so difficult for doctors to ask permission for an autopsy to be performed.” Dr. Lim cites, “For instance, not everyone who clutches his left hand and collapses has just died from a heart attack. An autopsy can confirm or negate this.”

Nonetheless, Dr. Lim feels happy with giving lectures to students. However, she as well comments that the television is a better medium of education. “But if they are not picking anything up while watching, for example CSI, I don’t know what else can educate them.”

For Dr. Fortun, there is a challenge to build a system. Along with Dr. Lim, they wanted to formally set up a forensic pathology department within the Department of Pathology at UP. “So far, we have the signs posted on our bulletin board, but it’s not really a formal unit yet,” Dr. Fortun explains.

Family women

Taking the time off from work, Dr. Lim enjoys the comfort of staying indoors and bonding with her nephews and nieces. However, being known as a person who works with the forensics, her loved ones cannot help but ask her about the stuff that she does even when at home.

Dr. Fortun dedicates her weekends at home with her only daughter and husband. “Everyday of the week, we leave the house early and we come home late. So we’re kind of excited to stay at home,” she says.

For Dr. Fortun and Dr. Lim, the development of forensic pathology as a field of medical practice in the Philippines still has a long way to go. There remains a system to build and the challenge to educate continues. With the trainings which they have acquired abroad, they hope to share something to the Filipinos and introduce new concepts regarding their profession.

(Published on H&L Magazine March-April 2009)

Websites : new material on the book website – now up to chapter 6 with the exercises! (bet it’ll take me longer to do the model answers though) – see http://www.digital-forensics.org.uk/
Fitness for pupose tests In the last week or so I’ve been talking to a lot of people about the “fitness for purpose (ffp)” requirement that the regulator’s working group have recommended for the digital evidence standard. We’ve been kicking around ideas about how this can be demonstrated. At one level, the vendors could go for ISO17025 or CESG CTM (CTM) certification themselves – but this only really tests the product “out of the box” as they ship it, with no real accounting for how it is used in the field. This is a particular problem, I think, for anything which includes scripting capabilities as each script will still need to pass the ffp test. It gets worse when we start to think about all the really good open source, non-forensic software and tools produced by small companies without the budget or resources for performing their own ffp testing.

I am more convinced than ever that we need to introduce a national ffp testing service which can deal with the complexities of non-standard hardware and software combinations, in-house developed tools and rapid deployment of vital patches.

It’ll be a heck of challenge to get it right, but you know something ? – I really want to try to make it work!

Arthur Copeland,MD

phone/fax  713-795-5883

email  expert3000@gmail.com

website http://www.forensic-office.com

weblog http://consultant3000.blogspot.com

consultation is available. for those clients with extremely sensitive cases contact me at these email addreses

consultant3000@hushmail.com or consultant3000@9y.com

encryption is available to insure complete privacy.thank you

Forensic science was not developed by scientists. It was mostly created by cops, who were guided by little more than common sense. And as hundreds of criminal cases begin to unravel, many established forensic practices are coming under fire. Take an in-depth look at the shaky science that has put innocent people behind bars.

Faulty forensic test put innocents in jail over decades

A faulty forensic analysis has put hundreds of innocent people in jail over decades, according to a joint investigation by The Washington Post and 60 Minutes. Eventually found to be unreliable, it was quietly dumped four decades later without alerting those convicted.

The “comparative bullet-lead analysis” claimed to link a bullet with ones in suspects’ possession. However, faulty statistical analysis of the elements contained in different lead samples resulted in false matches.

Excerpt from eFluxMedia:
The comparative bullet-lead analysis was based on the supposition that each batch of lead would have a particular, almost unique, chemical makeup. The National Academy of Sciences, however, has invalidated this claim in 2004, pointing out that FBI experts who claimed to jurors the test linked a particular bullet to those found in a suspect’s gun or cartridge box were more or less misleading the jury.
Unfortunately, according to The Washington Post:
But the FBI lab has never gone back to determine how many times its scientists misled jurors. Internal memos show that the bureau’s managers were aware by 2004 that testimony had been overstated in a large number of trials. In a smaller number of cases, the experts had made false matches based on a faulty statistical analysis of the elements contained in different lead samples, documents show.
The reporters have since alerted the FBI on at least 250 cases that may require closer examination.

John Miller, FBI Assistant Director for Public Affairs, noted that the FBI is taking a series of steps to try to fix this snafus on cases where the conviction might have resulted from the flawed analysis.

The question remains as to why it took a media investigation for the FBI to notice and take action.

Thinking ahead, what do you reckon are the chances of flawed computer forensics resulting in a hapless computer idiot being charged for computer crimes that they did not commit.

Read more about faulty forensics here:

Stop Police Abuse

Faulty forensic evidence

Biased Forensics

Serious Problems with Forensic Science

Innocent people in jail because of bite-mark testimony

Eyewitness Misidentification and Unvalidated or Improper Forensic Science

CSI Myths: The Shaky Science Behind Forensics

Using exercise to treat patients with severe mental illness: how and why? Journal of Psychosocial Nursing & Mental Health Services, 2009 Feb; 47(2): 32-40

Tetlie T; Heimsnes MC; Almvik R

Abstract:

In this study, one focus group and five individual semi-structured interviews were conducted to investigate nursing staff’s ways of using exercise as part of the routine treatment for patients with severe mental illness (SMI). The study also explored the patients’ experiences and views of the exercise program given in this secure hospital. The organization and delivery of the exercise program are also discussed. The findings indicate that successful outcomes and adherence to exercise programs for patients with SMI in a secure setting rely on therapeutic relationships, having exercise as a mandatory part of the treatment, positive reinforcement, and experienced instructors. More research is needed to identify effective exercise interventions and feasible delivery models for individuals with SMI in secure settings.

Lancashire Care staff can request the full-text of this paper, email: susan.jennings@lancashirecare.nhs.uk

Securing Employment for Offenders with Mental Health Problems  Sainsburys Centre for Mental Health, September 2009

Click on the title below to get direct access to the full-text

Abstract:

Enabling a person with a history of offending to get and keep a job is probably the most effective intervention anyone can make to prevent reoffending and improve their chances of leading a better life.

This policy paper examines how to improve the employment prospects of offenders with mental health problems.

Lancashire Care staff can request the full-text of this report, email: susan.jennings@lancashirecare.nhs.uk

Its a research paper on the Course study for Forensic Accounting at University of St Thomas, Houston,  from Journal of College Teaching & Learning – September 2007 Volume 4, Number 9, written by Vinita Ramaswamy.

RAPID CHANGES IN THE ACCOUNTING PROFESSION

The landscape of business has changed dramatically, and has taken the accountants along at warp speed.
First, the ability to automate many business functions has greatly streamlined operations in organizations across all industry lines, freeing accountants from the day-to –day tasks of debiting and crediting. Second, with the advent of the Internet, the accountants’ financial statements have been sidelined by numerous reports provided by management, analysts, mutual funds and scores of other players on the World Wide Web. Third, as the demands of a global economy accelerate, the accountants have to deal with international markets, their accounting rules and currencies, as well with financial derivatives, divestitures, spinoffs, tracking stocks and the many deals that occur in the financial marketplace. The accountant has had to develop an entire new set of skills to deal with this changing environment.

And then came

ENRON !

WORLDCOM !

GLOBAL CROSSING !

TYCO !

XEROX !

ADELPHIA !

These are just a few names on the Wall Street List of Infamy – companies that manipulated accounting rules to boost their earnings in a stock market gone wild. The year 2002 has gone down in the annals of accounting history as the Year Of Truth, when companies disclosed billions of dollars of financial fraud. The GAO reports that almost 10% of companies registered with the SEC issued earnings restatements between the years 1997 and 2002. The stock market went into a downward spiral as investors lost confidence in corporate governance and in the reported financial statements. The FASB and the SEC scrambled to find solutions to the problem of such ubiquitous financial fraud. Even the Congress stepped in with its Bill to regulate corporate accounting and managerial responsibility.

If such widespread fraud occurs with comparative infrequency in the long history of American accounting, let us get into the quieter waters of small business, banking, insurance, personal finance and vendor contracts. Fraud is as prevalent here in the day-to-day business as it seems to be in the corporate world. Some statistics quote a loss of $ 900 billion annually from fraud and embezzlement. The average company loses $9 per day due to  theft and pilferage. Companies routinely find themselves in court these days for everything from vendor fraud to employee embezzlement.In this environment of fraud and suspicion, there is great demand – even a clamor for a new kind of accountant: the forensic accountant. Part Sherlock Holmes, part financial wizard, these accountants investigate and interpret financial statements and testify in court. The expert witness testimony of the forensic accountant has forced businesses to restructure, and millions of dollars to be paid in damages; people have on occasion even gone to jail.

The practical and in-depth analysis that a forensic accountant brings to a case helps to uncover underlying problems in
a business.

A BRIEF HISTORY OF FORENSIC ACCOUNTING

Forensic accountants have been around for nearly 200 years. The earliest reference was found in 1824 in an
accountant’s advertising circular in Glasgow, Scotland. These special accountants gave testimony in court and in
arbitration proceedings. Interest in forensic accounting spread through the United States and England early in the
twentieth century. One of the first institutions to use the services of such investigative accountants was the IRS. The
story of Al Capone the famous mobster being caught on a tax evasion scheme is well-known. The FBI decided to use
forensic accountants and employed nearly 500 such agents during World War II. As a profession, forensic accounting
continued to grow during the latter half of the century, as GAAP and tax laws became widespread and mandatory.

The following are a few major milestones in forensic accounting:
•         1942: Maurice E. Peloubet published “Forensic Accounting: It’s place in today’s economy.”
•         1982: Francis C. Dykman wrote “Forensic Accounting: The Accountant as an Expert Witness.”
•         1986: The AICPA issued Practice Aid # 7, outlining six areas of litigation services – damages, antitrust
analysis, accounting, valuation, general consulting and analyses.
•         1988: Association of Certified Fraud Examiners established
•         1988: A new genre of detective novels where the forensic accountant was the star.
•         1992: The American College of Forensic Examiners was founded.
•         1997: The American Board of Forensic Accountants was founded
•         2000: The Journal of Forensic Accounting, Auditing, Fraud and Taxation was founded.

Forensic accounting is hardly a new field, but in recent years, banks, insurance companies and even police
agencies have increased the use of these experts. A study conducted by Kessler International ( a forensic accounting
and investigative firm) showed that there is a growing need for experienced forensic accountants. ABCnews.com
reports that industry insiders expect more companies to use forensic accountants as preventative measures as the
demand for trustworthy financial statements increases in the wake of the recent accounting scandals. Todd Avery,
president of the risk consulting firm, Kroll Worldwide, says that many executives are paying greater attention to
business controls and fraud prevention today than they were doing a few years ago. US News and World Report
recently named “Forensic Accountant” as one of the most secure career tracks over the next few years – the profession
made the “Twenty Hot Job Tracks” list.

Why is forensic accounting so popular now? According to some experts, this increased interest is because of
the struggling stock market and lack of investor confidence which has forced many organizations to take a long, hard
look at their financial statements. A sluggish economy with its attendant problems might also be an incentive to
commit fraudulent acts, thus requiring the services of an expert. The increase in white collar crime and the difficulties
faced by law enforcement agencies in uncovering fraud have also contributed to the growth of the profession. Many
accounting firms believe that the market is sufficiently large to support an independent unit devoted strictly to forensic
accounting. Whatever the reasoning may be, more and more forensic accountants are being called upon to use their
investigative skills to seek out irregularities in their companies’ financial statements.

WHAT IS FORENSIC ACCOUNTING?

Forensic accounting has been defined as “accounting analysis that can uncover possible fraud, that is suitable
for presentation in court. Such analysis will from the basis for discussion, debate and dispute resolution.” A forensic
accountant uses his knowledge of accounting, law, investigative auditing and criminology to uncover fraud, find
evidence and present such evidence in court if required to.

According to Dr. Larry Crumbley, a forensic accountant can be used in any of the following areas:

•        Shareholder/partnership disputes
•        Personal injury claims/accidents
•        Business interruption/insurance claims
•        Employee fraud
•        Divorce/bankruptcy
•        Professional negligence
•        Financial statement fraud
•        Retained by lawyers, law enforcement, banks and companies

Apart from knowledge of accounting, law and criminology, a forensic accountant also needs to be familiar
with corporate financial planning and management. He also needs to have computer skills, good communication and

interview skills.

The Role Of The Auditor

Fraud is no longer something that internal or external auditors can guard against with their periodic audits. A
new category of accountants is needed to examine the books of a company specifically for fraud. The auditing
profession has taken the position that it is not the responsibility of the external auditor to detect fraud. In its Statement
of Auditing Standards (SAS), the AICPA states the following: “the ordinary examination directed to the expression of
an opinion on financial statements is not primarily or specifically designed, and cannot be relied upon to disclose
defalcations and other similar irregularities….(or) deliberate misrepresentation by management.” At the beginning of
any assignment, however, the auditor should assess the possibility of material misstatements that could exist due to
unintentional errors or fraudulent irregularities. Based on the initial assessment, the auditor should design an audit
that provides reasonable assurance of detecting material errors and irregularities.
In response to current demand for greater corporate governance, the AICPA issued SAS 99 in 2002:
Consideration of Fraud in a Financial Statement Audit.

The new regulation encouraged auditors to:
•        Discuss all possibilities of fraud that could take place within an organization so that an appropriate audit program could be designed
•        Discuss with management and employees about the risk of fraud within the organization
•        Design unpredictable fraud tests so that the surprise element could aid in uncovering fraud
•        Pay special attention to any management override of the existing internal control system.

In “Forensic Accounting to the Forefront” by Wolosky, one of the investigative accountants talks about a
significant difference between auditing and forensic accounting. The most important concern in auditing is
materiality. However in investigative accounting, one small transaction that looks suspicious could be the thread that
unravels a big accounting fraud.

An internal audit is the audit performed by an employee mainly to determine whether prescribed operating
procedures are being followed. While doing this, many frauds can be discovered by internal auditors. But
management has significant influence over an internal auditor’s commitment to detect fraud. By limiting available
resources or the scope of the audit, top management can effectively conceal fraud. Therefore, the external fraud
auditor has a key role to play in uncovering fraud and presenting evidence.

he terms “fraud examination” and “forensic accounting” are often used interchangeably, but they refer to
different, but overlapping concepts. Forensic accounting is generally fraud examination done for litigation purposes.

TEACHING FORENSIC ACCOUNTING

Given the pervasiveness of fraud and the necessity of special skills in order to uncover such fraud, it becomes important to train forensic accountants – and colleges and universities have an important role to play. There are a number of universities and colleges offering a course in forensic accounting. Some universities, like the University of Toronto, offer a diploma in forensic accounting. The Association of Certified Fraud Examiners is actively encouraging universities to offer such courses by offering sample syllabi, videos and other material. Many universities report healthy enrolment in such classes.

Not all forensic accounting courses are taught in the same way. There are many approaches to teaching this
very new course, some of which are as follows:

•         A general course on all types of fraud perpetrated in all walks of life, including identity theft, telemarketing fraud, investment scams etc.
•         A course specifically looking at fraud against organizations perpetrated by employees, vendors and customers
•         A course specifically targeted at discovering financial statement fraud
•         A fraud auditing and investigation course, looking at internal and external audit procedures
•         A course dealing with gathering evidence of fraud, including testimonial, documentary, and surveillance evidence
•         A course specifically targeted toward presenting evidence in court.

There is, of course, a lot of information overlap between these courses and their common focus is identifying
and proving fraud. A sample syllabus for a general course in fraud would cover the following topics:

Defining Fraud

Albrecht (2003) defines fraud as a representation about a material fact which is false and intentionally or
recklessly so, which is believed and acted upon by the victim, to the victim’s damage.

Fraud can be classified into these categories:
•         Employee fraud: fraud committed by an employee against an organization
•         Management fraud: fraud committed by management using financial statements to defraud stockholders, lenders and others who rely on those statements.
•         Investment scams: fraud committed by individuals to trick their victims into investing their money in scams and false investments
•         Vendor fraud: fraud committed by vendors by overcharging or falsely charging a company
•         Customer fraud: fraud committed by customers that trick organizations into giving them something that they should not have.
•         Identity theft: fraud committed by individuals who steal personal information from a victim and then go on to purchase goods or services using this information
•         E-commerce fraud: fraud committed using the Internet and electronic transactions

Why Do People Commit Fraud?

Like any other crime, fraud can be analyzed using the three elements of motive, means and opportunity.
•         Motives: Why do people commit fraud? Fraud is usually committed to benefit oneself or benefit an
organization. Personal reasons could include financial pressures, gambling or drugs, and work related
pressures where an employee feels overworked and underpaid and unrecognized. For an organization,
financial statement fraud is usually for obtaining cheap capital or for increasing stock value and therefore the
value of stock options to management.

•     Means: Like a smoking gun, fraud can be committed using computers, telephones, the Internet, annual
reports, bank accounts, and things as simple as a cash register.

•     Opportunity: Within an organization, lack of adequate internal controls provides a prime opportunity for
fraud. Lack of audit trails and failure to punish the perpetrators also send signals encouraging fraud. In other
cases, lack of access to important information, and ignorance and apathy can breed fraud.

The Best Way To Control Fraud – Prevention

Fraud, as we have said before, is extremely expensive, and the best way to minimize this fraud is to take
measures to prevent fraud from occurring. This can be done in two ways:

•         Creating the right environment in an organization by making the right hiring choices, and disseminating a
well-understood code of conduct
•         Eliminating opportunities for fraud by installing a good system of internal controls, with physical control of
assets, proper authorizations, segregation of duties and proper documentation.
Such proactive fraud management can help the organization spot red flags and detect instances of fraud early.
However, in spite of all good intentions, fraud does occur – and the forensic accountant is then called into the picture.

Red Flags Of Fraud

Fraud is not an openly visible crime. It can be detected only through “red flags” that indicate that ethics and
honesty have been compromised within the company. Such red flags can be from the accounting system, lack of
segregation of duties and other crucial internal control features, lack of integrity in top management behavior, unusual
or extravagant behavior on part of employees, and numerous complaints or hotline tips. All these are indicators that
fraud may exist – not necessarily proof of fraud.

Fraud Investigation And Evidence

The fraud investigation process begins with a predication – circumstances under which a reasonable,
professionally trained expert could believe that fraud is taking place. Once there are such indications of fraud, the
investigator develops a hypothesis and looks for evidence to prove the hypothesis. Such evidence can come from
documents, interviews, observation and other physical clues like fingerprints. Based on the evidence acquired, the
initial hypothesis can be proved or revised.

Forensic Accountants In Court

In court, the forensic accountant can be an expert witness, a consultant, or play other roles such as trier of
fact, special master, court-appointed expert, referee, arbitrator, or mediator. A key piece of evidence is the report of
the forensic accountant. The fraud report should not be accusatory nor conclusive as to guilt. It is critical to ensure
that the tone of the report is not inflammatory or prejudicial. The fraud trial can be a civil or a criminal trial. In either
case, the role of the forensic accountant is to study relevant materials documents, and the authoritative literature
relating to the case on hand. Direct and cross examination questions will be asked, and the forensic accountant has the
responsibility to answer these questions clearly and concisely.

Other topics covered in a forensic accountant’s class can include a detailed analysis of evidentiary types,
embezzlement and other internal frauds, money laundering and external frauds, computer evidence and
cybercriminals.

TEXTBOOKS AVAILABLE

While forensic accounting is fairly new in the academic area, there are a variety of books available. Some of
the books are comprehensive, while others deal with specific topics. Here are some of the books available (topics
covered by the books are in italics):

•        Fraud Examination by W. Steve Albrecht, Wiley – Comprehensive coverage of all types of fraud
•        Forensic and Investigative Accounting by Larry Crumbley, CCH – Comprehensive coverage, with Instructor Manual and Test Bank
•        Principles of Fraud Examination by Joseph Wells, Wiley – New textbook with comprehensive coverage of various fraud schemes.
•        Forensic Accounting by Hopwood et. al., McGraw Hill – Comprehensive coverage, with Instructor Manual and Test Bank
•        Fraud Auditing and Forensic Accounting by G.Jack Bologna and Robert J. Lindquist, Wiley – Fraud against organizations, mainly by employees and vendors
•        Business Fraud: Know It and Prevent It by James Blanco, Humanomics Publishing – Fraud against businesses
•        Occupational Fraud and Abuse by Joseph T. Wells, Obsidian Publishing – Asset Misappropriation and Financial Statement Fraud
•        Fraud 101: Techniques and Strategies by Howard Davia, Wiley – General coverage of all types of fraud
•        Financial Investigation and Forensic Accounting by George Manning, CRC Press – Fraud auditing and investigative techniques within an organization

Other similar books are also available, although many of them are not set up as text books with end of the chapter questions and cases.

USEFUL WEBSITES

A search on key words like “Forensic Accounting”, “Fraud Examination”, “Fraud Investigation”, “Fraud
Auditing” and other similar terms yield a number of websites with useful information, articles and investigative
techniques. Here is a sampling of some of the most relevant websites:

•        The official website of the Association of Certified Fraud Examiners provides a wealth of information about fraud resources and links to other websites
•        The official website of the American College of Forensic Examiners : acfe.com – provides information about forensic accounting
•        www.forensicaccounting.com has a comprehensive definition of forensic accounting and the work involved during forensic accounting engagements
•        bus.lsu.edu/accounting/faculty/lcrumbley/forensic.html – website of Dr. Larry Crumbley, one of the pioneers in forensic accounting
•        myacademiconlyhomepage.com/Accounting_Forensic.html – provides links to many forensic websites

•        aicpa.org/antifraud – the AICPA’s website dealing with fraud, especially financial statement fraud
•        fraud.org, ckfraud.org, crimesandclues.com – websites that provide information about the various types of frauds and investigative techniques.

ADDING A FEW “EXTRAS”:

The term “forensic” conjures up images of exciting discoveries and crime detection especially after the
numerous TV shows based on the subject. In real life, forensic accounting is a patient examination of boxes of
documents and computer files, careful interviews and study of statements, and a slow build up of evidence, piece by
piece. While real life takes up a lot of leg work, forensic accounting classes can be turned into something more
exciting, involving students as more than passive listeners.

Here are some of the ideas that have been used in classes:

•         Setting up “mock trials” at the end of class where students present evidence and “try” a case in forensic accounting
•         Reading novels in forensic accounting – Dr. Larry Crumbley has written more than a dozen novels involving intrepid forensic accounting detectives
•         Role playing, taking on the perspectives of management, the auditor, the fraud perpetrator and the forensic accountant
•         Writing a short story involving fraud and presenting it in class.
•         Trying out different interview techniques on each other/watching TV interviews and analyzing them

•         Handwriting analysis/analysis of questioned documents
•         Watching videos – the Association of Certified Fraud Examiners has a number of really good videos to purchase
•         Guest speakers from accounting firms, the FBI, IRS and other agencies that investigate crime Litigation support and the intricacies of deposition testimony, direct testimony and cross examination during trials are important to any course in forensic accounting and getting in guest speakers who have experience in these areas adds enormous value.

QUALITIES AND QUALIFICATIONS OF A FORENSIC ACCOUNTANT

A forensic accountant must be part detective and part accountant while analyzing, investigating, testing and
examining evidence in order to present expert testimony on the occurrence of fraud. This requires knowledge of
financial and managerial accounting, corporate financial management, advanced computer skills, a good knowledge of
the legal environment, and strong communication skills. A naturally suspicious state of mind also helps the forensic
accounting during the task of uncovering fraud. Crumbley et. al. (2003) outline a number of courses and knowledge
content areas that would be necessary for a comprehensive program in Forensic Accounting:

•         Basic foundational courses in Accounting and Finance for a solid understanding of financial statements and the markets in which they operate
•         Financial Statement Analysis – for the ability to critically analyze financial statements and their related ratios
•         Taxation and Business Law – for a thorough understanding of the legal elements of fraud
•         Securities Law and Corporate Governance – for an indepth coverage of the specific regulations affecting companies and their behavior
•         Information Systems – covering computer essentials and the flow of funds and information through the electronic media
•         Business Valuation – the often complex methods of finding hidden assets and the correct value of a business are useful tools for the forensic accountant
•         Criminology – for the many aspects of criminal law and procedure
•         Psychology – for an understanding of human behavior that leads to fraud
•         Business ethics – general ethics and specific codes that cover many professionals working in the field of finance and accounting
•         Business Communication – for clear report writing and oral communication skills that are crucial for conducting interviews and expert testimony in court.

HOW DOES ONE BECOME A FORENSIC ACCOUNTANT?

•         One of the most popular certifications available is the CFE or the Certified Fraud Examiner. This is an examination offered by the Association of Certified Fraud Examiners. It consists of four parts: financial transactions, investigation, legal elements, and criminology.
•         The American College of Forensic Examiners offers the “Certified Forensic Accountant” or the CrFA. This program qualifies the accountant in the areas of Fraud and Expert Testimony.
•         The Certified Insolvency and Reorganization Accountant (CIRA) qualifies an accountant in the areas of insolvency and reorganizational accounting.
•         The Association of Certified Fraud Specialists offers the Certified Fraud Specialist Certification
•         Other resources include the Forensic Accounting Society of North America, the National Association of Certified Valuation Analysts and National Litigation Support Services Association.

CONCLUSION

Forensic accountants are currently in great demand, with the public need for honesty, fairness and transparency in reporting increasing exponentially. These forensic accountants need accounting, finance, law, investigative and research skills to identify, interpret, communicate and prevent fraud.

As more and more companies look for forensic accountants, and professional organizations offer certifications in the area, it is becoming evident
that the forensic accountant has a skill set that is very different from an auditor or a financial accountant. Universities must therefore be prepared to train such accountants to meet future needs of the profession.

REFERENCES

1.        ABCnews.com, Forensic Accounting is a Hot Job April 2002
2.        American Institute of Certified Public Accountants, SAS 99: Considerations of Fraud in a Financial
Statement Audit, 2002
Association of Certified Fraud Examiners, www.acfe.com
3.
4.        Association of Certified Fraud Examiners, Report to the Nation on Occupational Fraud and Abuse,
www.acfe.com, 2006
5.        Financial Restatements, General Accounting Office Report, 2002
6.        Forensic and Investigative Accounting by Crumbley, Heitger, Smith; CCH Publishing, 2003
7.        Fraud Examination, by Albrecht, W. S., Publisher: Thomson SouthWestern
8.        Kessler International Study Revealed That Forensic Accountants Needed as Economy Worsens. Press release, 2002
9.        USA Today, Twenty Hot Job Tracks, 2002 Survey
10.       Wolosky, H.W., Forensic Accountants to the Forefront, WebCPA, February 2004

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