Here's the latest article from the Accounting site at BellaOnline.com.

When Illegal Acts Arise
Illegal acts undermine profit of private and governmental entities. Auditors could come across with fraudulent situations, however, forensic accountants or Certified Fraud Examiners (CFEs)should take over an investigation to uncover wrongdoing.

http://www.bellaonline.com/articles/art36176.asp

Forensic Accountants bring a new perspective into an investigation. Their education, expertise, knowledge, and skills enable them to search beyond financial records and to see where others do not see.

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Consuelo Herrera, CAMS, CFE, Accounting Editor
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