forensic audit assurance: investigation procedures:  put the audit technicial and experts to investgation in senario where financial loss could quantified

insurancel claim is one kind of forensic audit

definition： claim analytical procedures, enquiry, inspection, confirmation, CAATs, test of control 

fraud investgation:

• has there be one
• who did it
• how much did they take try to quantified the loss
• are we needing to appear in court

issurance claims:

• is the policy valid
• value of the item

ethical principles  consideration and guidance 

professional due care  completence checklist

accuracy

confidential 

internal control

check list

evidences

professional behaviour

plan and perform forensic audit/insurance claim:

• enquires /interviews of key staff   people involved
• detailed inspection and aalysis of documentary evidence
• test control
• analytical procedures to compary trends over time or between business segments
• CAATs computer assised audit technical
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