Most of the time, forensic accounting is used when someone commits fraud. For this reason, forensic accountants are often referred to as fraud investigators or fraud examiners. Fraud takes many forms, but no matter how you look at it, fraud is theft; it is profiting by deceit or trickery and involves the theft of funds or information or the use of someone's assets without permission.

Ever wonder just how prevalent various crimes are? Or about what you should do if you witness a crime? This Cheat Sheet covers that and more, such as how investigators approach a crime scene and the tools they bring to bear in their search for clues, as well as how the medical examiner or coroner determines the cause, mechanism, and manner of death.

You're probably familiar with the TV series CSI: Crime Scene Investigation and its many spin-off shows. How could you not be? Though they more often than not get the science right, they create an unrealistic picture of what a crime lab looks like, how well equipped it is, and what CSI and lab techs actually do.

Because forensics is such a hot topic these days, millions of viewers are becoming armchair experts on that subject. But is Hollywood reliable? Sometimes yes, sometimes no. The quick death A gun is shot or a knife is thrown and down goes one of the bad guys, perhaps clutching his chest or taking one last dramatic breath, but either way, he's instantly a goner.

The size of a crime scene can vary greatly and the police must be prepared to quickly determine its boundaries. This task is not as easy as it seems. A crime scene may be a single room, an entire house, everything on a property, or even a whole neighborhood. And that's just the primary scene. At a minimum, the crime scene includes The exact spot where the offense took place Areas from which the site can be entered and exited Locations of key pieces of evidence, such as the body in a murder, a safe or cabinet in a burglary, or an entire structure in a suspicious fire A crime scene can be cordoned off using crime-scene tape, barricades, automobiles, or even by police officers standing guard.

From the moment the first police officer arrives at the crime scene, he follows a strict set of procedural guidelines designed to protect him and everyone else who's present; guard evidence against damage, contamination, or loss; and document everything that occurs at the scene. Following these procedures and maintaining control of the scene until the crime-scene investigators arrive offer the best chance of getting the evidence needed to identify and convict the perpetrator.

Picture yourself being buried alive. People living prior to the 19th century had good reason to worry about such matters, because stethoscopes hadn't been invented, and determinations of death were more a guessing game than a scientific pursuit. A weak heartbeat meant you'd probably be pronounced dead — only to wake up while your body was being prepared for burial.

If you don't know what you're looking for, finding it is nearly impossible. Profiling, or looking at evidence and making a best guess as to the type of individual who would commit the crime in question, helps investigators get a firm grasp on whom it is they're trying to track down. The profiler, usually a specially trained FBI agent,looks at the crime scene, autopsy data, victim, and likely precrime and postcrime behaviors of the killer to make this assessment.