The primary reasons for this include disagreements among owners, potential theft, embezzlement or misappropriation of funds and other types of theft or illegal activities.  This type of work often goes deeper in scope than a more traditional audit, and can be used for an entire entity or just for specified elements or accounts.  

Typical procedures may include tracing the flow of payments and verification that certain policies and procedures are or were followed.  Experienced auditors and forensic accountants, like us, are key elements to the successful completion of these engagements.