Chapter 21: Forensic Accounting and Investigative Audits

In this section

• Overview of Forensic Accounting
  Explore the fundamentals of forensic accounting—from fraud detection and litigation support to valuation disputes—essential knowledge for professionals seeking investigatory and court-ready financial expertise.
• Fraud Examination Methods and Testing
  Explore the comprehensive lifecycle of fraud examinations, advanced interview techniques, targeted testing for suspicious activities, and best practices in forensic accounting audits.
• Data Mining for Irregularities in Forensic Accounting and Investigative Audits
  Discover how data analytics and specialized tools uncover fraudulent patterns through Benford's Law, fuzzy matching, and more in forensic investigations.
• Litigation Support and Expert Witness Services
  Explore the multifaceted role of forensic accountants in litigious contexts, including damages calculations, expert reporting, and testimony strategies.
• Ethics and Independence in Forensic Engagements
  Explore the critical importance of ethical conduct and independence in forensic engagements, including impartiality, confidentiality, AICPA guidelines, and potential advocacy threats.
• Tools and Technologies in Forensic Audits
  Explore digital forensics, blockchain analysis, machine learning, AI, and more in this comprehensive guide on modern forensic auditing tools.
• Additional Considerations for Forensic Audits
  Explore global investigations, confidential informants, reporting styles, and best practices in forensic auditing with cross-border complexities and data privacy regulations.