Forensic auditors use analytical, investigative, and accounting techniques to detect fraud, financial misconduct, and irregular transactions. They examine digital records, trace fund flows, analyse documentation, evaluate internal control breaches, and reconstruct financial events. Their findings support litigation, regulatory inquiries, insurance claims, and anti-fraud programs. They work closely with legal teams, compliance units, and law enforcement to present investigative evidence. The role demands strong analytical thinking, integrity, and detailed documentation. Growing cyber-fraud, complex financial crimes, and regulatory vigilance make forensic auditing one of the fastest-expanding accounting specialisations.