The global trends, economic and fnancial crisis, as well as numerous corporate and banking scandals and downs caused by fnancial frauds require review and active advancement of former theoretical postulates and professional principles the corporate sector is based on. Professional and regulatory institutions and decision makers in companies are faced with new challenges in the form of a need for knowledge integration and interdisciplinary approach beyond the scope of current accounting practice and corporative governance. Mentioned is reflected precisely in the introduction and strengthening of a forensic accounting as a new discipline, in order to detect and prevent fnancial frauds that cause tremendous losses not only to companies but also...