International Institute of Anti-fraud Forensic Auditors(IIAFA)
The International Institute of Anti-fraud Forensic Auditors (IIAFA) is a nonprofit institution whose purpose is to establish the principles, rules and fundamentals in the performance of the Anti-fraud Forensic Auditing at academic, professional, business and government levels as a tool to help prevention, deterrence, control, detection, investigation and combating fraud, corruption and money laundering, providing guidelines and instructions for preparing, presenting and supporting Anti-fraud Programs or a Special Forensic Auditing Report, accompanied by notes, annexes and admissible evidence before the Authorities and Corporations of Justice to clarify the possible occurrence of unlawful acts or decisions in the pre-judicial resolution of disputed cases; avoiding injustice and impunity by the lack of knowledge, professionalism and objectivity in the development of the Anti-fraud Forensic Auditing to be conducted by an accounting professional (supported by other technical specialists and forensic investigators), without inventing, nor violating the constitution, laws, regulations, resolutions and valid standards in different countries of the world, where public accountant testifies about events and transactions related to accounting, financial, fiscal, and administrative works, when there is suspicion and/or factual evidence that fraud, corruption and money laundering have occurred.
In this way, this new specialization of the Anti-fraud Forensic Auditing in the twenty-first century is a rescue, support and upgrading of the historical and original auditor function where fraud is their primary goal and therefore suggested to include in the audit work to the companies, rating of internal control in a separate paragraph of the opinion on the reasonableness of the figures of results, for investors to be aware of the risk level on the occurrence of fraud in a company or institution and make their decisions based on their own tolerance level in a transparent manner. With this, the Anti-fraud Forensic Auditor meets the expectations that the world community expects from him in a globalize world where he will become the most trusted advisor.