Bharat's Forensic Investigations and Fraud Reporting in India

Bharat's Forensic Investigations and Fraud Reporting in India – Edition 2025 is a specialized and practical guide tailored for professionals dealing with corporate fraud, forensic audits, and white-collar crimes. This book offers a detailed exposition of the laws, techniques, and procedures involved in uncovering financial frauds and reporting them as per Indian regulatory frameworks.

In today’s corporate landscape, where fraud risks are on the rise, this book serves as a critical resource for forensic auditors, internal auditors, CAs, CSs, compliance officers, legal advisors, and risk management professionals. It incorporates legal mandates under the Companies Act, 2013, SEBI regulations, ICAI guidelines, and various reporting obligations under Indian laws.

Key Features:

• 🔍 Comprehensive Forensic Framework: Discusses the scope, objectives, and methodologies of forensic audits including digital forensics, data analytics, and financial crime detection.

• ⚖️ Covers Legal & Regulatory Requirements: Includes analysis of provisions under the Companies Act, SEBI LODR, Prevention of Corruption Act, Benami Transactions Act, and more.

• 📋 Fraud Reporting Standards: Explains reporting obligations under CARO 2020, ICAI Standards on Auditing (SAs), and fraud reporting under Section 143(12) of the Companies Act.

• 🧠 Real-life Case Studies & Investigation Models: Features illustrative examples, fraud detection techniques, and structured forensic audit plans.

• 🧾 Tools for Fraud Risk Assessment: Offers checklists, red flag indicators, and internal control frameworks to assess fraud vulnerability in organizations.

• 💼 Corporate & Financial Sector Relevance: Tailored for banking, insurance, NBFCs, and listed entities dealing with increased compliance expectations.

• 🧑‍🏫 Updated with 2025 Guidelines & Trends: Integrates recent developments and global best practices relevant to Indian professionals and regulators.

Why This Book is Essential:

• ✅ Ideal for Practitioners & Investigators: Supports professionals involved in detecting, reporting, and preventing financial irregularities and misconduct.

• 📚 Knowledge Tool for Audit & Legal Teams: Equips audit committees, internal auditors, and legal advisors with structured fraud investigation know-how.

• 📊 Bridges Law & Practice: Combines statutory requirements with practical procedures, making it an invaluable resource for compliance and governance.

• 🎯 Supports Regulatory Compliance: Helps companies stay compliant with fraud detection and whistleblower requirements under Indian law.

• 🎓 Recommended for CA/CS/CMA Professionals: Highly beneficial for those undergoing training or certification in forensic accounting, investigation, and corporate governance.