In time of globalization and developments in many fields and increased diversity in business administration, reliability of financial activities has become significantly important. These developments have pushed up the white-collar crimes such as fraud with the implicit approval of both employees and senior management. Therefore, especially in the USA, Canada and England, a new area of expertise has emerged: “Forensic Accounting”. The forensic accounting activities, which have not sufficiently been discussed in Turkey, aim at giving expert witness litigation support in the field of accounting. In this study, forensic accounting will be analyzed and a training model will be proposed.
