A crime is considered to be a wrong that the government has determined is injurious to the public and that may therefore be prosecuted in a criminal proceeding. Crimes include felonies and misdemeanors. A felony includes crimes punishable through prison sentence and include homicide, mayhem, arson, rape, robbery, burglary, larceny.
Misdemeanors are less serious offenses which are normally nor punishable by prison sentence.
It is not the objective of audit to investigate crime. However, in investigating why funds have gone missing or misapplied the audit process can often produce key evidence for criminal investigators and prosecutors in cases involving robbery and embezzlement and other types of white collar crime .