What type of evidence does a forensic accountant typically analyze?

Forensic accountants primarily focus on analyzing financial records and transactions. Their expertise lies in investigating and interpreting financial data to uncover any discrepancies, fraudulent activities, or financial mismanagement. This involves examining accounting records, invoices, banking statements, tax returns, and other financial documents to provide clarity in legal disputes or criminal investigations.

Understanding the context is essential, as forensic accountants do not typically handle biological samples or physical evidence from crime scenes, which fall under the domain of forensic scientists or crime scene investigators. Similarly, while they may consider digital data when it pertains to financial transactions (for example, evidence from online banking or e-commerce), their core focus remains on the financial landscape rather than broader digital data from platforms like social media. Thus, the analysis of financial records and transactions is the most relevant area of expertise for forensic accountants.