forensic accountant
Fraud-detecting number cruncher
A forensic accountant is an accountant who investigates financial records for evidence of fraud, embezzlement, or other irregularities.
The work often supports legal proceedings—tracing hidden assets in divorce cases, documenting corporate fraud for prosecutors, or calculating damages in civil suits.
The forensic accountant followed the money through a maze of shell companies.
Intentional criminal trickery
- embezzlementFraudulent taking of entrusted assets
- money launderingDisguising criminal proceeds' origins
- white-collar crimeBusiness fraud offenses
- evidenceFacts supporting truth
financial records · traceability · expert witness · testimony · subpoena · discovery · whistleblower · racketeering
Formal records of transactions
- balance sheetAssets-liabilities-equity report
- ledgerFinancial record book
- reconciliationRestoration of friendly relations
- internal controlsOrganizational oversight procedures
compliance · due diligence · GAAP · materiality · Sarbanes-Oxley · accruals · bookkeeping · taxation
Systematic information interpretation
- patternsRecurring arrangements or designs
- quantitativeConcerning measurable amounts
- metricsStandards for assessment
- spreadsheetsTabular data documents
tracing · verification · reconstruction · trend analysis · discrepancy · irregularity · calculation · modeling
Licensed accounting professional
- Big FourDominant group of four
- engagementCommitment to wed or attend
- retainerUpfront professional fee
- consultingGiving expert advice professionally
valuation · insurance claims · divorce proceedings · bankruptcy · business disputes · regulatory agencies · SEC · FBI
fraud
Intentional criminal trickery
- embezzlementFraudulent taking of entrusted assets
- money launderingDisguising criminal proceeds' origins
- white-collar crimeBusiness fraud offenses
evidence · financial records · traceability · expert witness · testimony · subpoena · discovery · whistleblower · racketeering · Ponzi scheme
financial statements
Formal records of transactions
- balance sheetAssets-liabilities-equity report
- ledgerFinancial record book
- reconciliationRestoration of friendly relations
internal controls · compliance · due diligence · GAAP · materiality · Sarbanes-Oxley · accruals · bookkeeping · taxation · fiscal year
data analysis
Systematic information interpretation
- patternsRecurring arrangements or designs
- quantitativeConcerning measurable amounts
- metricsStandards for assessment
spreadsheets · tracing · verification · reconstruction · trend analysis · discrepancy · irregularity · calculation · modeling · cross-referencing
CPA
Licensed accounting professional
- Big FourDominant group of four
- engagementCommitment to wed or attend
- retainerUpfront professional fee
consulting · valuation · insurance claims · divorce proceedings · bankruptcy · business disputes · regulatory agencies · SEC · FBI · IRS
- investigatorsdetective, investigator, inspector, sleuth, gumshoe
- Accountantsauditor, bookkeeper, CPA, bookkeepers, external auditors
- Expert Witnessesmedical examiner, ballistics expert, pathologist, toxicologist, coroner
- FBI jobsspecial agent, field agent, deputy director, assistant director, counterintelligence agent
- Forensic ExpertsCSI, crime lab technician, DNA analyst, medical examiner, ballistics expert
- Fraud Investigatorsinsurance investigator, claims adjuster, bank examiner, internal auditor, external auditor
forensic, accountant, forensics, forensically, account, accounts, accounting, accounted, accountancy