In forensic auditing, specific procedures are carried out in order to produce evidence. Investigator uses various techniques and procedures to identify and to gather evidence to prove, for example, how long have fraudule

Audit techniques and procedures are used to identify and to gather evidence to prove, for example, how long have fraudulent activities existed and carried out in the organization, and how it was conducted and concealed by the perpetrators. The investigators can use the following techniques to gather evidence: Testing controls to gather evidence which identifies the weaknesses, which allowed the fraud to be perpetrated. Using analytical procedures to compare trends over time or to provide comparatives between different segments of the business. Applying computer-assisted audit techniques, for example, to identify the timing and location of relevant details being altered in the computer system. Discussions and interviews with employees. Substantive techniques such as reconciliations, cash counts and reviews of documentation.