The process for auditors when conducting an audit, auditors will closely review all major areas of financial activity, such as the purchase of major capital equipment or construction activity. Auditors will also select a random sample of routine financial activity for review. With a Forensic Audit they will need to do a full review of all the transactions because is cost prohibitive for a routine audit and is only used in audits to determine fraud or mismanagement, this audit is only use to determine