Which of the following is a common tool used by forensic accountants?

Forensic accountants often utilize financial modeling software as a critical tool in their investigations. This software enables them to analyze financial data systematically, allowing them to identify discrepancies, trace transactions, and create visual representations of complex financial information. By leveraging this technology, forensic accountants can reconstruct financial scenarios, assess patterns or anomalies, and prepare detailed reports that are essential for legal proceedings and investigations.

While other tools, such as social media analysis, surveys, interviews, and artificial intelligence, can complement forensic investigations, they do not specifically focus on the analysis of financial data in the same manner. Financial modeling software is tailored to interpret and manipulate financial datasets, which is at the core of forensic accounting. Thus, its importance in the field is underscored by its ability to handle vast amounts of financial information effectively and accurately.