© D.L. Crumbley
Definition of Forensic Auditor
Someone who can look behind the facade--not accept the records at their face value--someone who has a suspicious mind that the documents he or she is looking at may not be what they purport to be and someone who has the expertise to go out and conduct very detailed interviews of individuals to develop the truth, especially if some are presumed to be lying.
Robert G. Roche, a retired chief of the IRS Criminal Investigation Division of the IRS [D.W. Yockey, “So You Want to Be a Forensic Accountant,” Management Accounting, November 1988, pp. 19-23.]