With the advent of computers, Internet, and complex accounting systems, employees now need only to make a telephone call, misdirect purchase invoices, bribe a supplier, manipulate a computer program, or simply push a key on the keyboard to misplace companyÕs assets, because of which the size and number of frauds have increased tremendously. It is the surging number of white-collar crimes that have paved the way for the development of Forensic Accounting.