Abstract:

The inadequacy of traditional methods in the investigation of financial crimes that have increased on the global platform has necessitated the establishment of a new audit mechanism. When the literature is examined, it is seen that the application areas of the forensic accounting profession are generally divided into three main areas; (1) Litigation Support Consultancy (Litigation Support), (2) Expert Witness / Witness (Expert Witness) and (3) Fraud Auditing (Investigative Accounting). Therefore, forensic accounting, which is a profession that covers many services including litigation support consultancy, fraud auditing (investigative accounting) and expert witnessing, is used in the prevention and detection of financial fraud. The focus of forensic accounting is to uncover financial crimes such as fraud and irregularities. Since forensic accountants have a different skill set and ethical values than traditional accountants, their employment in Islamic financial institutions is increasing. The purpose of this study is to establish a theoretical framework for the Islamic forensic accounting process in the audit of financial crimes such as fraud and irregularities arising from Islamic banking and finance activities

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