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The Litigation Side of Forensic Accounting Copyrighted 2001 D. Larry Crumbley, CPA, Cr.FA, CFD KPMG ... - page 82 / 275

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© D.L. Crumbley

Two Types of Evidence

Direct evidence: directly proves a fact at issue, without the need for an inference or presumption (e.g., testimony of a witness).

Circumstantial: a fact or issue may be proved indirectly (e.g., a perp was present at the time of the theft).

Law does not value circumstantial evidence any less than direct evidence.

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