... a comprehensive layout of the South African non-profit sector, highlighting areas at risk of exploitation and identifying key vulnerabilities within the sector. Economic crime Forensic accounting Non-profit organisations Non-profit sector South Africa Money laundering Terrorist financing Terrorism...

...Rafael Sousa Lima; André Luiz Marques Serrano; Joshua Onome Imoniana; César Medeiros Cupertino Rafael Sousa Lima can be contacted at: rafaellima1515@gmail.com This study aims to understand how forensic accountants can analyse bank transactions suspected of being involved with money...

..., 2019). Also, the level of training in forensic accounting and money laundering detection is significantly higher for US auditors: judges can therefore have a more justifiable expectation of auditors given the greater knowledge which they are assumed to possess (Jennings et al., 1993...

...Hendi Yogi Prabowo Purpose – The purpose of this article, which is based on author's study, is to highlight the essential attributes of forensic accountants and to construct the forensic accountant “blueprint” as a reference for forensic accounting education and training. Design/methodology...