Forensic accounting or investigative accounting is a branch of accountancy that collects, prepares, investigates, analyzes and reports data to reconstructs, detects, supports, or rejects a claim of financial fraud and claims of litigation, or investigate on money laundering to recover proceeds of crime or establish facts or evidence in a court of flaw. 

Fraud has three main factors that lead to be occurred which is formed fraud triangle and they are as follow as follow:

- Incentive/Pressure factor

- Opportunity factor

- Attitudes/Rationalization factor 

 The below type of fraud will be covered and explain the forensic/fraud analysis and techniques and anti-fraud audit procedures to detect fraud 

- Cash Fraud

- Accounts Receivables and customer Fraud

- Inventory Fraud

- Accounts Payable and Vendor Fraud

- Payroll Fraud

- Sales Fraud

- Disbursement Fraud

- Securities Price Manipulation

- Anti-Money Laundering and Anti-financing terrorism