When an entity is suspected of engaging in unusual activities, such as money laundering, terrorist financing, or fraud, a thorough investigation of its accounts, financial statements, and business processes is necessary. This process is referred to as an investigative audit. During the audit, rigorous procedures are employed to trace the movement of money and assets in order to gather evidence. Once a suspect is identified and sufficient audit evidence is collected, the case will be presented in court. This comprehensive approach ensures that all relevant information is analyzed to support legal proceedings effectively.
