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DIFA, Diploma of Investigative and Forensic Accounting, is gaining acceptance due to its importance in facing corruptive concern practices and financial theft. Nevertheless, the absence of Forensic Accounting (FA) is still noticed in countries of opaque business organization practices. Furthermore, only few universities across the world are introducing DIFA, thus a major work has to be done to shed the light on the importance of the diploma in the beginning place so offer it as an official diploma with courses relating to FA whether in universities or financial institutions.

The major business organization lies in the fact that Forensic Accounting is neither provided in universities as a diploma, nor at financial institutions to find fraud and make legal courtroom reports. In many universities of Canada and the United States, the DIFA, is being included in the curriculum in society to recruit new students and provide skills gear up for career advancement through evolution of a specialized niche. I of the objectives of the Alliance for Excellence in Investigative and Forensic Bookkeeping (Alliance), established past the Canadian Found of Chartered Accountants (CICA), is to develop and manage a specialist certification program. This diploma is designed as a comprehensive programme for someone who wishes to practice in this area. CPA, CFA, CIA are examples of certificates granted in Lebanese republic, however, no diploma is available related to Forensic Bookkeeping. Therefore, it could be a diploma given in educational institutions that grant CPA or any other certification related to auditing or accounting.

Furthermore, the importance of adopting FA in the universities' accounting curriculum is highlighted especially that its demand for it is increasing gradually. Such adoption has a huge potential to enhance students' skills and competencies and could be used as a veritable resource from which fraud could be mitigated. Fresh graduates tin besides attain the DIFA program that provides a broad range of knowledge and skills to deport out financial investigations. This range includes accounting, inspect, income revenue enhancement cognition, fraud knowledge, knowledge of law and rules of evidence, an investigative mentality and critical skepticism, understanding of psychology and motivation, and strong communication skills (Stott, 2005).

The program focuses on knowledge and skills that tin be all-time taught and examined in person: such as treatment a face-to-face meeting with a client, interviewing skills, and testifying in court as an expert witness. DIFA supports accountants with the knowledge and skills needed to bridge the gap betwixt existing quantification models and principles and different litigation contexts (Stott, 2005).

Based on descriptive statistics of survey results conducted in Lebanon, being a land of opaque concern practices, to identify the certificates that a forensic auditor must possess showed that:

59.09% of the respondents idea that a forensic auditor should accept a DIFA;
31.82% proposed that CPA is the needed certificate (Certified Public Auditor);
20.91% thought that CFA is the appropriate one (Chartered Financial Analyst);
10.00% mentioned other types of certification.
2.12% of the respondents didn't find it necessary to have any certification to become a forensic auditor.

Furthermore, the relation betwixt occupation and the respondents' opinion most the types of certifications that a forensic accountant must possess was also studied. The following breakup shows the percentages of respondents who proposed that DIFA is the important certification based on chore occupation.

69.10% of the respondents working in banking or insurance
51.60% of the respondents working in finance
72.70% of the respondents working in instruction
lxxx% of the respondents working in management

Still, near of the respondents in the bookkeeping field thought that CPA is the type of certification that should be possessed by the forensic accountant with a 77.10%. People working in accounting usually tend to pursue a CPA caste for the help it provides in this domain.

In add-on to the above, the relation between experience and the respondents' opinion about the types of certification that a forensic accountant must possess was also studied. The results, based on those who choose DIFA as the needed document, were as follows:

nearly respondents with more than 2 years' experience thought that DIFA is the needed certification to practise FA
51.90% of respondents with 2 years' experience and less idea that DIFA is the needed certification to practice FA;
68.eighty% between 2 and 6 years of experience thought that DIFA is the needed certification to exercise FA;
55.40% of those with less than two years or no experience at all thought that CPA is the type of certification that should exist possessed by the forensic accountant.

Moreover, the surveys conducted answered the question whether the respondents approve that the DIFA should be included in the Lebanese university programs. It demonstrates that:

97.88% of the respondents accepted having a DIFA in the universities;
2.12% of them didn't have having a DIFA in the universities;

This is peculiarly important since nigh of the Lebanese people are in the phase of pursuing their educational degrees of which the highest pct is studying finance.

Supporting the results of the surveys, interviews were also conducted to know about the type of certificates that a FA must hold. Most respondents approved that there should be a certification granted to a forensic accountant. This can exist illustrated by what the accounting manager at "Malia Group Multinational Company" (with 5 years of experience) stated by saying: "It should be taught in universities and the business owners should request in their vacancies for an accountant with a certain certifications such as DIFA"

The interviewees' answers stressed that information technology should be introduced in all universities and educational institutions leading to a certificate (DIFA), and candidates should have cognition and a degree in bookkeeping and auditing. Equally 1 interviewee, a partner at Agency d'Analyse et de Revision Comptable (BARC) for auditing and revenue enhancement (with 33-36 years of experience) puts it: "It is a way to forbid abuse this is why I specify that it should be taught in universities considering I strongly agree that it is implemented". Relating interviewees' recommendations to include FA in university programs, the head of inspect department at "professional person auditors" (11 years of experience) states: "FA is important for cheating methods, information technology can be introduced in universities".

Interviewees gave different responses and suggestions almost what is needed to perform Forensic Accounting. One interviewee coded that: "There are specific teaching programs such as CPA and there are special programs for certified financial forensic and DIFA"(Partner of an audit and taxation firm "Bureau d'Analyse et de Revision Comptable with 33-36 years of experience). Thus interviewees thought that a forensic accountant should exist an experienced auditor or has a deep cognition in laws; the type of certification needed could be CPA (certified public accountant), or have a license in bookkeeping, a certification or a diploma from the LACPA (Lebanese Association of Certified Public Accounting). For instance the caput of the inspect department at professional person Auditors indicated that: "Of course yous need to have a license in bookkeeping and maybe CPA, for example in our LACPA Lebanese clan of certifies public accounting peradventure you can get this diploma there".

Other interviewees said that FA should patently have a caste in accounting besides the needed experience to be able to observe suspicious acts, or take a BA degree with issues related to fraud and disclosure, CPA is a plus, or maybe have CFE. A lecturer and former partner at KMPG (with xv to 17 years of experience) commented on this matter by maxim: "On the educational level the best certification would be CFE if anyone wants to be involved in that topic he must go for such certification specialized in fraud exam".

If anyone seeks to be involved in this domain he must go for such certification specialized in fraud examination. Others said that FA already has CPA or long experience. Furthermore, a forensic accountant, every bit an auditor have stated: "should accept investigative skills and yous should do the proper training in social club to exist competent". Other interviewees as well noted that a forensic accountant should have investigative skills and undergo proper grooming in order to be competent or exist a certified accountant with sure skills and experience; the certifications needed are an accounting caste or a police force degree since the forensic accountant may have to testify in courts. Or have a formal education in fraud; certifications could be CPA or CFE.

Another important statement coded from the interviewees is that "To become a forensic accountant, y'all demand to be a certified accountant with sure skills and experience, the certifications needed are accounting caste or law degree since the forensic accountant could bear witness in courts" (Accounting Manager at Malia Grouping, with 8 years of experience).

In other words, FA accountants should exist accountants in the first identify, no specialized certification, simply should exist involved in training workshops or seminars that help enhance his knowledge and skills, or be an accountant or audit with cognition well-nigh relevant laws. An accounting caste is enough merely it would be better if he could accept courses in investigative accounting if they are available in Lebanese republic. In addition they should have a degree in bookkeeping with a profound experience and analytical skills; a certification would be a plus such equally CPA or any other certification in accounting and auditing field.

Interviewees too reported that the certification that could be held by forensic accountant to practice FA is CPA since it is well known because it is available in many educational institutions. Virtually all respondents conferred a loftier caste of importance for introducing FA in the educational sector in the financially corrupted countries.

Almost all respondents believed that FA should be taught in universities as a course or a graduate major or every bit case studies in an audit related course. Suggestions also included that FA could be a specialty in educational institutions that grant CPA or any other certification related to auditing or accounting.

Respondents and interviewees also suggested introducing FA through workshops and seminars with the help of experts and good forensic accountants. They also showed acceptance for online educational programs since DIFA is not bachelor in near financially corrupted countries while information technology is bachelor in the U.s.. Therefore online education could shorten the distance to people who cannot get out work and are interested to be specialized in forensic bookkeeping.

The participants besides recommended that the employees and managers, who are responsible for the financials of the company, should be educated and submitted to an intensive training to develop their skills to enable them to detect fraudulent activities within the company.

In sum, DIFA is designed to provide a wide range of noesis and skills to carry out financial investigations. Employee and management fraud, theft, embezzlement, and other financial crimes are increasing, therefore accounting and auditing personnel must take training and skills to recognize those crimes. In improver, high-visibility corporate scandals, such as Enron and WorldCom, demonstrate the need to amend fix entry-level accounting graduates and practicing CPAs in the areas of fraud prevention, deterrence, detection, investigation, and remediation, Houck et al., (2006). Universities and educational institutions, as will be discussed later on, play a vital role in introducing DIFA and other FA related courses, certificates and diplomas. These formal certificates can deepen the students' knowledge and sharpen their skills in Forensic Bookkeeping through trainings under the supervision of an experienced forensic auditor, participating in diverse international conferences, reading relevant journals, books and other literature.

Universities:

Universities play a elective office in introducing FA since they can control the materials that could be taught to the students. Introducing it as a caste, Forensic Accounting could be one of the majors that exist in universities; the study proved that there are some educators who are knowledgeable in the field since near of them did their doctorate degree in the Usa and United kingdom. Therefore it could exist an undergraduate or graduate degree in the universities.

Concerning the courses, Forensic Accounting could exist given as a course in the university instead of existence a major; it could be included as part of bookkeeping, CCE, Law or any other major simply customized for each specialty.

Regarding the case studies, in example FA is not considered as a major or given as a course, it could be highlighted through case studies where the students clarify many international fraudulent cases and the methods and the logics that were used by forensic accountants to detect and reveal the fraud.

Educational Institutions:

Educational Institutions complete the part of the universities by roofing the gap when some of the courses and degrees are non granted by the universities; they would be available in educational institutes or academies. The major course of actions that could exist taken by these institutions is granting DIFA which must exist an official certification given to the experts that want to practise Forensic Accounting in their countries. Yearly or monthly sessions must be appear through specialized means of marketing. Moreover, the certification could exist incorporation with the regime where certified accountants working in their departments and institutions could exist sent to larn it from a reputable educational institution. This document should be officially recognized and certified from the ministry of teaching, finance, and justice. The syndicate must hire qualified forensic accountants capable of studying, analyzing, suggesting policies, and training others.

Houck, M., Kranacher, Grand., Morris, B., Riley Jr, R., Robertson, J., & Wells, J. (2006). Forensic accounting as an investigative tool. CPA Journal. Aug2006, Vol. 76 Issue 8, p68-70. 3p,

Taha, Northward. (2014). Forensic Accounting in Countries of Business Opacity (1. Aufl. ed.). SaarbruÌï¿½cken: LAP LAMBERT Academic Publishing.

Stott, Grand. (2005). "The Role of Investigative and Forensic Accountants and their Importance in Maintaining and Enforcing the Integrity of Canada's Capital Markets"