The aim of the forensic audit is to help company owners to improve prevention, detection and fraud investigation. This is including:

· creating programs for raising awareness of fraud with the aim on the existence of potential risks and the need for a strategy of preventing fraud in private companies and public entities;

· developing policies and guidelines which are necessary during the audit;

· developing risk assessment models, and

· researching past events in order to determine weaknesses in control system, the extent of fraud and other irregularities committed by employees and/or those charged with governance.


The basic objective of the forensic audit is to simplify strategy adoption for the prevention of fraud, their accurate and timely detection and, if possible, successful investigation of significant fraud cases.