An investigative audit, as its name implies, combines two professional elements with essentially different attributes: accounting auditing and investigation.
According to the 2013 KPMG Cross-Border Investigations survey of sixty global executives, ninety percent indicated that the number of cross-border investigations have either increased or remained the same over the last year.
Conducting cross-border investigations is no simple endeavor. Ninety-five percent of the executives expect that their needs for cross-border investigations will increase or at least to stay the same over the next year.