"Forensic accounting is a specialised area of the accounting industry, and often involves the detailed analysis of complex financial information to investigate fraud and misconduct, recover assets and reduce exposure to white collar crime and other irregularities. Forensic accountants also often appear as expert witnesses in civil and criminal trials or other dispute resolution forums."
Quoted from: FORENSIC ACCOUNTING. (2007). In The A to Z of Corporate Social Responsibility. Retrieved from http://www.credoreference.com/entry/wileyazcsr/forensic_accounting:
This guide was originally developed by Carol Thurston West.