This is stated in the Chamber of Auditors and Accountants of Ukraine.

So, in the arsenal of forensic include various elements of systems of internal control:

• compliance is a set of legislative norms and internally developed policies and regulations of the company, which must be observed by each employee;
• annual audit of financial statements - a procedure that allows you to ensure the transparency, authenticity and completeness of the transactions reflected in the accounting, to compare them with the original documents. In many companies it is a 1C or SAP program. The main task of the financial audit is to increase confidence in the financial statements of the company;
• a feedback system that enables people who work at an enterprise to identify fraudulent actions by third parties. This is a peculiar tool for implementing a policy of intolerance to any kind of fraudulent action in the company;
• external instruments - presence in the organization of an external financial controller, which is directly subordinated to the shareholder of the company. It is not so much involved and is therefore more effective than an internal security service, a full-time financial controller, or an internal auditor.