The job of forensic accountants is to investigate financial activity to find evidence of fraud. This typically involves tracing a complex series of financial transactions in your accounting systems to find the root of the theft. Sometimes forensic accountants follow a long paper trail to find incriminating financial data. At Chesley Brown, we have even dug through trash bins and paper shredders in a forensic investigation. The evidence gathered is often used in confrontation, litigation, or out-of-court settlements. Proper forensic accounting collects and catalogues the evidence of fraud or embezzlement in such a way to support potential litigation.  Remember, a review by your accounting firm does not detect fraud. Nor does having your CPA file taxes create adequate controls to prevent fraud.