Editor’s Talk

Editor's Talk (From JAP No. 71)

Dear all readers.      

        Thai society is facing serious problems from corruption, unlawful exploitation of personal interests, conflicts of interest and economic crime that are increasing unprecedentedly. In many cases, it turns out that the officers who conduct the investigation of financial lawsuits take quite a long time in collecting evidence, analyzing relevant data, and assessing the value of the damage incurred.

        Therefore, forensic accountants should play a very important role in helping to analyze financial documents, explain the information in the financial report, check the source and financial data to find out the connection of suspicious transactions, give opinions as expert witnesses, testify in court to explain complex accounting or financial transactions to the court or the investigation committee, and support anti-corruption agencies such as the NCPO, DSI or internal audit agencies of government organizations in investigating suspicious projects. This will certainly increase the credibility and efficiency of law enforcement process.

        Forensic accountant is not just a general auditor, but a "financial detective" who plays an important role in making the truth come to light. It is hoped that all relevant agencies will recognize the importance and seriously develop this legal accounting profession to make society and the country move forward sustainably and steadily in the future.

Asst.Prof.Somchai Supphatada
Editor

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