© D.L. Crumbley
Steps Toward Forensic Audit
Traditional audit [forensic techniques & fraud prevention program].
If suspect fraud, bring in-house forensic talent into the audit.
If no in-house talent or fraud complex, engage an outside forensic accountant (e.g., Cr.FA, CFFA, or CFE).
As audit moves toward forensic investigation, auditor must comply with litigation services standards (consulting).