Rezumat: Forensic accounting generally refers to fraud, namely fraud prevention, detection and investigation. There is a close link between tax evasion, money laundering and corruption. Forensic accounting is a viable solution for the economic security of society as a whole, but also of economic or social interest entities, both in the private and public domain. It is defined as the intersection between accounting and law. By combining the accounting skills with modern investigative methods in order to perform an examination of a person’s or a business’ funding, forensic accounting is frequently used in fraud and embezzlement cases in order to explain the nature of a financial crime in court.