Forensic auditing is a specialized field of accounting that involves examining financial records to detect fraud, embezzlement, or other financial discrepancies. Forensic auditors use various techniques to analyze data, trace funds, and gather evidence that can be used in legal proceedings. Their work often supports investigations by law enforcement or legal teams. This type of auditing is crucial in industries where financial integrity is paramount, such as banking, insurance, and government. Forensic auditors may also collaborate with lawyers and law enforcement agencies to provide expert testimony in court, helping to resolve disputes or prosecute offenders.