Assume that you have been asked to perform an examination and report on your findings, conclusions, and opinions. Assume that $$change orders$($mutual written agreements to alter an original contract for unforeseen events$)$ has been alleged as interfering with company performance and contractual arrangements clearly provide for additional compensation related to change orders.

Case Discussion: Answer the following questions:

Name at least four industries that might be affected by $$change orders.$$

Is it appropriate for the forensic accountant$/$fraud examiner to examine the effect of change orders? Why? Why not?

What if contractual provisions state that $$the contractor should consider, evaluate and incorporate all aspects that might affect its ability to complete the work on$-$time and on$-$budget.$$ Under those circumstances, is it appropriate for the forensic accountant$/$fraud examiner to examine the effect of changeovers? Why? Why not?