Forensics Audit is a review and analysis of firms or companies or individuals financial records to extract evidences that can be used in the court of law or legal proceedings. Forensic audit involves accounting and auditing procedures and expert knowledge of legal framework. Such audit require large spectrum of investigative activities and are conducted to prosecute a party for fraud, embezzlement or any other financial crime.

Forensics Auditor may be called as a expert witness in the court. Stages of Forensic Audit are:

• a) Planning of Investigation: Here the auditor may try to identify the fraud, parties involved, period of fraud etc.
• b) Collecting Evidences: The evidence collected by the Auditor should be enough to prove the innocence of the client. A logical order of evidence might help court to better understand the situation and rule accordingly.
• c) Reporting: A reports of the crime is to be submitted to the clients by the forensic auditor so if needed he can proceed to file a legal case.
• d) Court Proceeding: The auditor should be present in court to present and explain the evidences. They simplify complex accounting problems and terminology so that even a common person could understand the fraud clearly.

We, at GDK & Associates provide the services relating to the Forensics Audit to our clients, based on their requirement and the conditions prevailing for the time being.