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CS Professional · Internal and Forensic Audit · Basic Concepts of Forensic Audit

Rohan, a forensic auditor, is engaged by Bharat Foods Ltd. Midway, he finds that the promoter's relative is involved and the promoter asks him to leave that part out of the report. What should Rohan do?

Rohan should report the findings objectively and independently, whoever is involved. Integrity and objectivity are core ethical duties of a forensic auditor, so findings cannot be omitted or softened at the promoter's request without compromising the professional standing of the assignment and misleading report users.

  1. AOmit the part to preserve the client relationship
  2. BReport the findings objectively and independently, regardless of who is involvedCorrect
  3. CDiscuss the findings with the relative before finalising
  4. DDilute the language so that no individual is identifiable

Explanation

A forensic auditor must remain objective, independent and act with integrity; findings cannot be suppressed at a client's request. Omitting or diluting them would compromise professional ethics and could mislead the users of the report.

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