Research about extracting and analyzing accounting data of company to detect financial fraud

Numbers of companies are using AMS (Accounting Management System) to manage their accounting data. In the case of large corporations they tend to use ERP (Enterprise Resources Planning), but except them most of companies use AMS to manage their accounting information. In the other words, every company is using some sort of digital data format to manage their accounting data. Therefore, if there is a tool to extract and analyze accounting data to detect any financial fraud, a forensic accountant can use it wisely. This paper introduces about forensic accounting and its related works, and shows a design of forensic accounting tool that could extract accounting data from a company´s AMS and analyze them.