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Samoa Observer | Let us not forget the purpose of the forensic audit

What is a forensic audit? It is best defined as an examination and evaluation of financial records. During a forensic audit, an auditor seeks to derive evidence that could potentially be used in court. A forensic audit is used to uncover criminal behaviour such as fraud or embezzlement.The govern.

Samoa Observer | Cabinet explanation awaited on audit changes

The Cabinet has yet to explain its decision to instruct the overseas-based audit firm to re-examine 'only' 13 projects from the extensive list initially earmarked for scrutiny under the forensic audit initiative. It is also unknown how the remaining $304k will be used from the $1 million tala all.

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