© D.L. Crumbley
Types of Forensic Engagements
Determine if fraud is occurring.
Support criminal or civil action against dishonest individuals.
Form a basis for terminating a dishonest employee.
Support an insurance claim.
Support defense of an accused employee.
Determine whether assets or income were hidden by a party to a legal proceeding (such as a bankruptcy or divorce).
Identify internal controls to prevent it from happening again.
Source: D.R. Carmichael, et. al, Fraud Detection, 5th, Fort Worth: Practitioners Publishing, 2002, p. 2 – 4.