Forensic investigation
A forensic investigation applies investigative and accounting techniques to a suspected fraud, dispute or other matter, often with attention to evidence that may be used in legal proceedings. Scope, reporting and evidence handling depend on the engagement and applicable law.
Worked example
An investigator traces suspicious supplier payments and preserves supporting records for potential litigation.
Common mistake
A financial-statement audit is not designed to provide the same assurance or scope as a targeted forensic investigation.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AAA (INT) | Direct | September 2026–June 2027 |