Learning objectives Understand the role of forensic accounting and its relationship to the legal system, including the legal, ethical and professional obligations of forensic accountants. Identify indicators of fraudulent activity and develop awareness of investigative procedures, including an appreciation of fre role of evidence in fre litigation process. Develop awareness of issues and key principles of professional digital forensic practice, including chain of custody and best practice procedures. Understand the theory, and principles of application, of data analytics skills and techniques to forensic accounting. Recognise mechanisms to uncover or recover evidence from digital devices to support litigation and investigations. CASE SUMMARY Bruce Wayne, Sales Director of Stark Enterprises sent an email to the accounting firm where your group works as a forensic team. An extract of the email is provided below: I have some concerns about my sales manager in Darwin City, Toby Crimson. Toby has been with the company for over ten years and had originally joined as a sales offcer. He has gradually made his way up the ladder with his diligent work and efforts. For the last three years he has also won the Best Sales Manager award from the company for having the highest amount of sales in the year. Recently, a whistleblower has made allegations that Toby has been inflating the revenue of the unit in Darwin and is also stealing from the company. He alleged that Toby was recording fictitious revenue in the system and showing returns as expenses instead of sales returns. In addition, it was alleged that the bad debt write-offs in the Darwin City unit have significantly increased over the last two years.