[试题]

D.uring the year the internal auditor of Mulligan Co discovered several discrepancies in the inventory records. In a

statement made to the board of directors, the internal auditor said:

‘I think that someone is taking items from the warehouse. A physical inventory count is performed every three months,

and it has become apparent that about 200 boxes of flat-packed chairs and tables are disappearing from the

warehouse every month. We should get someone to investigate what has happened and quantify the value of the

loss.’

Required:(c) Define ‘forensic accounting’ and explain its relevance to the statement made by the internal auditor.(5 marks)

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