FORENSIC ACCOUNTING SERVICES PROVIDED IN SUPPORT OF CRIMINAL INVESTIGATIONS OF UTILITIES FRAUD

Abstract

The authors use an example from forensic casework to examine the issues involved in investigating the correctness of outstanding charges in utility bills for heating services provided to the residents of an apartment building in the Moscow region. Some finer points are discussed, in terms of the content and methodology of analysis, as well as writing up of the forensic accountant's report.

Keywords

• forensic accountant
• municipal utilities
• outstanding charges
• rates
• municipal utility services