Forensic accounting, forensic accountancy or financial forensics is the specialty practice area of accounting that investigates whether firms engage in financial reporting misconduct,[1] or financial misconduct within the workplace by employees, officers or directors of the organization.[2] Forensic accountants apply a range of skills and methods to determine whether there has been financial misconduct by the firm or its employees.[3]
^W.S. Hopwood, J.J. Leiner & G.R. Young, Forensic Accounting, McGraw-Hill Irwin (2008), as quoted by Stephen Pedneault, Frank Rudewicz, Michael Sheetz & Howard Silverstone, Forensic Accounting and Fraud Investigation, John Wiley & Sons, Inc. (4th ed. 2017).