Forensic accounting internships: investigate an exception without inventing a finding

Begin with a question that the records can answer

Suppose you are asked whether the same invoice was paid twice. A duplicated invoice number in a spreadsheet cannot answer that alone. You need to connect the invoice record to actual payments, then check whether those payments were reversed or applied elsewhere.

The following is an original fictional teaching case. The ledger entries, invoice numbers and bank references are invented; they do not describe a real company or allegation.

• Invoice INV104 for $4,500 appears twice in the ledger. The bank statement shows one $4,500 debit linked to it.
• Invoice INV208 for $7,200 appears once in the ledger. The bank statement shows two $7,200 debits, with distinct references B31 and B32, both initially linked to it.

Separate the two exceptions before adding any amounts

For INV104, the evidence supplied shows two ledger records but only one payment. A duplicate import or posting is a possible explanation. There is no second $4,500 bank debit in the case, so do not count $4,500 as a duplicate-payment loss.

For INV208, there is an unexplained second $7,200 payment. Check the payment instructions, recipient, invoice allocation and any reversal. It could be an erroneous repeat payment, a legitimate installment, another invoice coded incorrectly or something else the current records do not resolve.

Your supported finding is therefore one duplicated ledger record and one unreconciled additional payment of $7,200. It is not $11,700 of confirmed loss, and the case does not establish fraud or anyone's intent.

Make the work traceable enough for another reviewer to repeat

For each exception, record the source file, row or reference, amount, question and next document needed. Keep original data unchanged and document any working-copy transformations. A reviewer should be able to retrace why INV104 and INV208 received different classifications.

A student sample can contain this evidence table and a short memo: what the records establish, what remains unresolved and which check comes next. State whether you matched on invoice number alone or also examined payment reference, date, vendor and amount. A matching rule can miss genuine exceptions or create false ones.

In an interview, explain why the bank debit changed your conclusion. Do not present a detection rule as a finding merely because it returns a large number of rows. Ask the employer whether interns reconcile data, review documents, calculate damages or support another task, and prepare for that specific work.

Before you apply

Eligibility

Read the office and practice requirements. Investigation, disputes, valuation and digital-forensics internships need different preparation.

Timing

Use a dated, office-specific early-career vacancy for the cycle and deadline. A firm's permanent recruiting page is a route to openings, not a standing offer.

Location

Record the practice and office together, and establish any travel or client-site expectations.

Pay

Use the internship's stated hourly, monthly or term amount. Experienced consultant compensation is not an intern estimate.

Sources: Kroll early-career opportunities · FTI Consulting early careers

Job titles to search

Forensic accounting intern

Trace accounting records and investigate financial questions under supervision.

Disputes advisory intern

Support analysis of damages, valuation or another financial issue in a dispute.

Investigations intern

Organize and analyze evidence; the assignment may extend beyond accounting.

Where to look

Search routes, not confirmed vacancies.

Compare the work and try an example

Use a role comparison or worked exercise to choose your preparation before tailoring an application.

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