Forensic Accountants: When Fraud is Too Big for an Auditor

When is an accounting irregularity more than just an irregularity? Organizations often rely on their external auditors to determine whether an irregularity is a simple error or an indication of fraud. In fact, auditors (internal and external) are often the organization's main defense against internal fraud. Unfortunately, that's not an auditor's primary job. "The objective of a traditional financial statement audit is to express an opinion on whether the financial statements are fairly…