A forensic audit is an examination and evaluation of a firm's or individual's financial information for use as evidence in court. A forensic audit can be conducted in order to prosecute a party for fraud, embezzlement or other financial claims.
http://www.investopedia.com/terms/f/forensic-audit.asp
.
A forensic audit is the process of reviewing a person's or company's financial statements to determine if they are accurate and lawful. Forensic accounting is most commonly associated with the IRS and tax audits.
http://thelawdictionary.org/article/what-is-a-forensic-audit/
.
Forensic accounting is a specialized branch of accounting that requires training in fraud detection. A forensic auditor examines a company's system of internal controls to identify any weaknesses in the controls designed to safeguard assets and to determine whether anyone misappropriate assets for personal gain.
http://smallbusiness.chron.com/forensic-audit-vs-financial-audit-25409.html