What type of documentation do forensic accountants often examine in fraud cases?

Forensic accountants primarily focus on financial and accounting records in fraud cases because these documents provide crucial insights into the money flow and financial activities of an organization. By examining these records, forensic accountants can identify discrepancies, unusual transactions, or patterns indicative of fraudulent behavior. Financial statements, ledger entries, invoices, bank statements, and other accounting documents are essential in reconstructing events, tracing funds, and providing evidence that can be utilized in investigations or legal proceedings. These records serve as the backbone of forensic analysis, allowing accountants to apply their financial expertise to detect fraud effectively.

While other documents like employee performance reviews, corporate memos, and customer service logs may hold some relevance to the broader context of an organization’s operations, they do not directly address the financial specifics or provide the same level of detail necessary for uncovering fraud as financial and accounting records do.