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This podcast explores some of the issues relevant to forensic investigations. ‘Forensic auditing’ covers a broad spectrum of activities, with terminology not strictly defined in regulatory guidance. The work normally involves an investigation into the financial affairs of an entity, particularly when there is alleged fraudulent activity. Forensic accountants could also be asked to look into non-fraud situations, such as the settling of monetary disputes in relation to a business closure or matrimonial disputes under insurance claims.