Forensic accounting is perceived to have evolved in response to certain emerging fraud related cases. The
scandals that recently rocked the corporate world with classical examples being the often cited Enron and
WorldCom cases have also brought the field of forensic accounting to the forefront. Forensic accounting is seen
as encapsulating all other investigation related areas in uncovering financial fraud. The increasing sophistication
of financial fraud requires that forensic accounting be added to the tools necessary to bring about the successful
investigation and prosecution of those individuals involved in criminal activities.