what is a forensic audit 
a forensic audit examines and evaluates a firm s or individual s financial records to derive evidence used in a court of law or legal proceeding forensic auditing is a specialization within accounting and most large accounting firms have a forensic auditing department forensic audits require accounting and auditing procedures and expert knowledge about the legal framework of such an audit forensic audits cover a wide range of investigative activities a forensic audit is often conducted to prosecute a party for fraud embezzlement or other financial crimes in the process of a forensic audit the auditor may be called to serve as an expert witness during trial proceedings forensic audits could also involve situations that do not include financial fraud such as disputes related to bankruptcy filings business closures and divorces forensic audit investigations can uncover or confirm various types of illegal activities usually a forensic audit is chosen instead of a regular audit if there s a chance that the evidence collected would be used in court 