This book is written in a simple language for everybody to understand including beginners. It is practical, and whoever that read it will have deeper and wider understanding of Forensic Audit and fraud instigation. This book is recommended for students in tertiary institution studying Forensic Accounting and Investigative Audit , Forensic and Investigative Audit professionals, Anti- fraud professionals, those in private practice, Accountants and Auditors in public and private organizations, those working in anti- graft agencies, Security personnel, paramilitary, those that want to have knowledge in Forensic investigation, etc.