$*$How do forensic accountants address the challenges of detecting and investigating financial fraud in small and medium$-$sized enterprises $($SMEs$)?$Financial fraud detection in SMEs can be particularly challenging due to limited resources, less sophisticated internal controls, and often closer personal relationships between employees and management. Forensic accountants must adapt their techniques to the specific context of SMEs, identifying cost$-$effective solutions for monitoring and prevention. They may focus on education and training for staff, helping to establish a culture of accountability and transparency. What specific strategies and tools do forensic accountants recommend for SMEs to effectively detect and prevent financial fraud?