The normal audit practice would be to do financial audits, compliance audits, performance audits, those types of audits. If those audits indicate there is a particular problem, then you have to look at whether a forensic audit is required, but a forensic audit wouldn't be the first type of audit you would go to. You would go to performance audits, financial audits, and compliance audits.
On November 19th, 2013. See this statement in context.