The Forensic Focus Blog
Explore expert commentary, case studies, and practical tips on forensic accounting, fraud prevention, and financial integrity.
Hidden Assets in Divorce: Red Flags and Ways Assets Get Missed
Concerns about “hidden assets” often come up in divorce when one spouse managed most of the finances or the records feel incomplete. Sometimes assets are intentionally concealed, but that is not always the case. A...
Tracing in Estate and Trust Financial Disputes: What Happens When Records Are Incomplete
Tracing is a forensic accounting method used to follow funds from a source to a destination across bank, brokerage, and other financial accounts. In estate and trust disputes, tracing can help clarify what happened to...
Fraud Investigation Process: What to Expect (Timeline, Records, Outcomes)
When someone suspects fraud, the first concern is usually the same: “How do we figure out what happened without making things worse?” A professional financial fraud analysis is a structured, records-based process...
Commingling Funds: Why It’s a Problem and How It’s Investigated
Commingling funds occurs when funds for a specific purpose or activity (such as trust account, estate account or conservatorship account) are mixed with unrelated funds—most commonly personal funds or unrelated...
Embezzlement & Employee Theft: Early Warning Signs for Small Businesses
Most small businesses operate on trust. When one person handles too much of the financial process—billing, deposits, vendor payments, and bank access—problematic activity can go unnoticed for far too long. The goal of...
Fiduciary & Trustee Accounting: Common Issues That Trigger a Forensic Review
Trustees, personal representatives, conservators, and other fiduciaries are responsible for properly managing assets, paying expenses, and keeping records that allow interested parties to understand what happened...
Asset Tracing 101: Following the Money Across Accounts
Asset tracing is a forensic accounting method used to identify where funds came from, where they went, and how they moved over time—especially when money passes through multiple bank or brokerage accounts. In family...
Lifestyle (Spending) Analysis in Divorce
A lifestyle (spending) analysis in divorce is a forensic accounting approach that compares documented household spending to documented sources of funds over a defined period. The purpose is to bring clarity to the...