He argues that the primary orientation of forensic accounting is explanatory analysis (cause and effect) of
phenomenon- including discovery of deception (if any), and its effects-introduced into the accounting domain.
According to Bhasin (2007), forensic accountants are trained to look beyond the numbers and deal with the
business realities of situations. Analysis, interpretation, summarization and the presentation of complex financial
business related issues are prominent features of the profession. He further reported that the activities of forensic
accountants involve: investigating and analyzing financial evidence; developing computerized applications to
assists in the analysis and presentation of financial evidence; communicating their findings in the form of reports,
exhibits and collections of documents; and assisting in legal proceedings, including testifying in courts as an
expert witness and preparing visual aids to support trial evidence.