A forensic audit is an analysis and inspection of the financial statements of a company or person to obtain facts that may be used in a court of law or judicial action. Forensic auditing is a specialty in the accounting industry and most major accounting companies have a branch forensic auditing. Forensic assessments cover a wide variety of inquiry practices. A forensic investigation can be performed to convict a group for bribery, embezzlement, or other financial offenses. During the course of a forensic audit, the investigator can be called upon to act as an expert witness during the proceedings. Forensic assessments may also cover cases where financial crime is not involved, such as debt filing lawsuits, company exits, and divorces.