Final answer:
Forensic accountants use secondary sources of information like essays, books, reports, and articles to gather facts, background, and contextual information. Credible sources such as peer-reviewed journals and reputable news outlets are key. Proper citing and recording of these sources using tools like the Modern Language Association guide are essential for accountability.
Step-by-step explanation:
Secondary sources of information are vital to a forensic accountant who seeks to analyze and interpret financial evidence. These can include a variety of materials such as essay analyses, books, white papers, and reports from credible organizations and government or international agencies. The information drawn from these sources encompasses quotations, anecdotes, facts, and both background and contextual information necessary for a comprehensive evaluation.
Forensic accountants may rely on articles and reports from reputable news outlets such as the New York Times and the Wall Street Journal, as well as nonacademic books by authors with established expertise. Credible sources such as peer-reviewed journals are also consulted for academic insight, while profiles and essays that synthesize information from other works can provide valuable evaluations and summaries that assist in forming a basis for analysis.
It's essential to record the sources accurately to cite them appropriately, utilizing tools like the Modern Language Association guide. Often, prior to conducting a detailed analysis, experts may have an initial sense of the answer, which can guide the verification process. Secondary sources enable forensic accountants to supplement their primary findings and ensure a rigorous examination.