Final answer:
Forensic auditing differs from internal auditing mainly because it relies more heavily on investigative skills, with its prime focus being the detection and investigation of suspected fraudulent activities for legal purposes.
Step-by-step explanation:
Forensic auditing and internal auditing are two distinct fields within the auditing profession. The correct answer to the question is A. Relies more heavily on investigative skills. Forensic auditing is a specialization within the field of accounting that focuses on investigating possible fraudulent activities and analyzing financial information for use in legal proceedings. On the other hand, internal auditing is more about assessing the effectiveness of an organization's internal controls, processes, and risk management procedures. Forensic auditors apply their skills in a legal context and work to uncover facts that are pertinent in the court of law. They must possess strong investigative skills to scrutinize complex financial transactions and patterns that may indicate criminal behavior such as embezzlement, bribery, or corruption.
While forensic auditors must have excellent communication skills to convey their findings clearly and concisely in a court setting, emphasis on these skills is not what differentiates forensic from internal auditing. Similarly, forensic auditors focus extensively on legal issues, opposed to Option C, and unlike Option D, forensic auditing is not primarily about error identification and prevention, but rather the detection and investigation of suspected fraudulent activity.
Aspiring forensic auditors often need a strong background in forensic science, chemistry, and biology, in addition to intensive courses in mathematics, as their work may involve analyzing various types of biological evidence left at crime scenes.