When a company like MF Global goes bankrupt and $1.2 billion somehow waltzs away, that’s when they call in Certified Fraud Examiners, who are also known as forensics. CPAs examine the books to insure things are done in accordance with GAAP. Forensics are used when something has gone badly wrong in a business (with an assumption it could be criminal) as well as for settling financial disputes between businesses or divorcing couples.
Given the huge number of fraudulent businesses out there, those looking for gainful steady employment might consider becoming a forensic.