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A forensic investigation is the practice of lawfully establishing evidence and facts that are to be presented in a court of law. The term is used for nearly all investigations, ranging from cases of financial fraud to murder. When most people think about forensics, they think about crime scene investigation, in which physical evidence is gathered. There are other forms of forensic investigation, however, such as computer forensics and sub-fields that focus on dentistry or insects and crime scenes.
A forensic auditing refers to the specific procedures carried out in order to produce evidence. Audit techniques are used to identify and to gather evidence to prove, for example, how long the fraud has been carried out, and how it was conducted and concealed by the perpetrators. Evidence may also be gathered to support other issues which would be relevant in the event of a court case.
