What are the key differences between forensic accounting and traditional auditing in terms of detecting financial fraud?While traditional auditing focuses on verifying the accuracy and completeness of financial statements, forensic accounting goes a step further by actively investigating potential fraud. Forensic accountants use investigative skills to delve into the financial records, looking for signs of fraudulent activity such as manipulation of documents or concealed transactions. They employ techniques like interviewing suspects and witnesses, performing background checks, and analyzing digital evidence, which are not typically part of standard auditing procedures. How do these differences impact the overall effectiveness in fraud detection?