ABSTRACT
What are the legally accepted standard methods of proof in forensic accounting investigations? ere are three methods of proof that have been accepted to prove forensic accounting investigations in criminal cases. ese are the speciœc item, the bank deposits and cash expenditures, and the net worth and expenditures methods of proof. Each method relies on a thorough investigation of the facts, deductive and inductive reasoning in the analysis of circumstantial evidence, and establishing “proof beyond a reasonable doubt” through negative proof of potential defenses.
