History Main / ForensicAccounting

* A core skill of the GUMSHOE System (used in games like ''The Esoterrorists'', ''Mutant City Blues'' and others).

* Variation: The ''Series/StarTrekTheNextGeneration'' episode "Up The Long Ladder" has this scene:
-->'''Data:''' Captain, I have been considering the problem of the missing ship. Although there is no record of a launch to the Ficus sector, which would not be unusual considering the chaos of the early twenty second century, someone had to load that ship.
-->'''Picard:''' The manifest.
-->'''Data:''' Yes, sir.
-->'''Picard:''' There it is. SS ''Mariposa'', loaded 27th November, 2123.

Such ForensicAccounting is often viewed as boring and/or headache-inducing by the characters, because it involves a lot of staring at numbers. Despite the name, this can easily be applied to paperwork such as cargo manifests. Either way, there is usually a forensic accountant who hits the high points about his work in his report to the detectives, who are simply pleased that they have the evidence to bust a crook from a purely intellectual resource.

* While the precise procedure it's not shown on-screen, this is how Ra's Al Ghul was able to find {{Batman}}'s real identity. As he explains, a thorough examination of Bruce Wayne's expenses revealed some in-congruencies, which were the purchases of the Bat-gear.

* AlCapone was finally sent to prison for tax evasion rather than booze smuggling or murder.

* This applies not only to criminal investigations, but inquiries into moral corruption as well. As some writers, theologians, and historians have noted, the real question to ask when determining any given person or organization's true motives is not "Who cares?" but rather "Who paid?" Whoever pays the bills tends to be the one who makes all the real decisions, regardless of official titles and trappings. The Soviet Union, for instance, spent massive amounts of money on research into paranormal and psychic abilities despite its official Marxist disdain for "bourgeois superstitions" such as the necessary belief in supernatural powers underlying these experiments.

* In ''Film/TheOtherGuys'', WillFerrell's character is trained as a forensic accountant, which initially makes him a joke to the other cops, but eventually proves to be just what was needed.

** An episode of ''LawAndOrderUK'' has a MundaneMadeAwesome montage of the cast (and a PerkyGoth accountant) doing this to nail the villain.

See also IntimidatingRevenueService, where this trope is a common tool. Not related to FollowTheMoney, [[JustForFun/IThoughtItMeant even though that's a line often used to describe this trope]].

* Shows up often in the ''JohnPutnamThatcher'' series by Emma Lathen. [[JustifiedTrope Justifiably so]], since the AmateurSleuth in question is an investment banker.

* As mentioned in the page quote, AlCapone was finally sent to prison for tax evasion rather than booze smuggling or murder.

-> ''"A CPA brought down AlCapone. There's a reason they want you to testify."''
-->-- '''Sam Axe''', ''Series/BurnNotice'', "False Flag"

** "False Flag" provides the page quote. The Client of the Week was a CPA who was a material witness in an ATF investigation and under a hit by the organized crime group in question.

* In ''VideoGame/AlphaProtocol's'' backstory, Alan Parker went undercover as an accountant. In his words:
--> '''Alan:''' Money is one of the easiest ways to track events. It leaves the best fingerprints.

* ''Masks of Nyarlathotep'' chapter 4 "Kenya". If the {{PC}}s make an Accounting roll while reading Ahja Singh's ledger, they discover listings of shipments to addresses in Hong Kong, London and Egypt. These are important clues that will allow them to investigate a world wide (and world-threatening) CthulhuMythos conspiracy.

* ''TabletopGame/Chill'' had an Accounting skill available to characters. The text specifically said that it could be used to examine financial records to determine if embezzlement, money laundering or other kinds of financial crimes had occurred.

Such ForensicAccounting is often viewed as boring and/or headache-inducing by the characters, because it involves a lot of staring at numbers. Despite the name, this can easily be applied to paperwork such as cargo manifests. Either way, there is usually a forensic accountant who hits the high points about his work in his report to the detectives, who are simply pleased that they have the evidence to bust a crook from an purely intellectual resource.

Such ForensicAccounting is often viewed as boring and/or headache-inducing by the characters, because it involves a lot of staring at numbers. Despite the name, this can easily be applied to paperwork such as cargo manifests.

** Campaign ''Shadows of Yog-Sothoth'', adventure "Devil's Canyon". While examining the papers in von Varnstein's office, if one of the {{PC}}s makes an Accounting roll he can discover an order for special camera lenses, a clue that tells the {{PC}}s that the camera lenses they discover later are important.
** Campaign ''The Fungi from Yuggoth''

** Campaign ''Cthulhu Now'', adventure "The Killer Out Of Space". If a PC makes an Accounting roll while examining the books (accounting records) at Buddy's Best Wrex he realizes that they aren't correct. The books are actually false: Buddy keeps the actual books at home.
** Campaign ''Dreamlands'', adventure "Pickman's Student". While going through Blakely's papers a {{PC}} can make an Accounting Roll. If he succeeds he finds receipts for four of Blakely's paintings, with the addresses of the people who bought them. Since the {{PC}}s must find the paintings in order to succeed this is a vitally important clue.

* In the film version of ''ComicBook/VForVendetta'', Detective Inspector Finch decides to go through government tax records while trying to find out details about the terrorist V. This thread of investigation eventually leads to him uncovering sensitive details about the conspiracy the Norsefire party used to bring itself to power. (In the original comic Finch got the information from the FATE supercomputer, which wasn't in the movie.)

--> -- Sam Axe, "False Flag," ''Series/BurnNotice''

** In ''Discworld/GoingPostal'', Moist von Lipwig [[FramingTheGuiltyParty manufactures a gold-plated excuse]] for Vetinari to do this to the BigBad. Which is, of course, what Vetinari wanted all along.