In many economic and financial disputes that brought before the courts for resolution, the gap between the positions of the opposing parties may be extremely significant in monetary terms.

An investigative audit, as its name implies, combines two professional elements with essentially different attributes: accounting auditing and investigation.

A discussion on the formulation of a central tool as a necessary condition in evaluating the validity and applicability of the "professional solution" provided via an expert opinion by an expert, and no less important by decision makers and those affected by them in court cases.

This article is based on Mr. Bergman professional hand writing intended to be published during 2012.