Forensic accounting is engaged in detection of fraud and embezzlement within the company.  The quantity and diversity of individual operations in the company necessarily lead to tasks delegation towards coworkers. Although the delegation is extremely useful, sometimes it lead to cases of abusing of authority, which cause damage to business owners.

Detailed analysis of fraud and embezzlement is the basis for further activities aimed at diminishing the caused damage (litigation, settlement, etc.).

Forensic accounting procedures require expertise, experience and intuition.