Answer:
A Forensic Accountant
Step-by-step explanation:
A Fraud examiner is a person who examines financial records and transactions where there is a reasonable suspicion of criminal activity.
A Fraud examiner is well trained in the areas of financial data for detecting, and preventing any fraudulent act done in a financial transaction.
Usually, a fraud examiner will invite persons reasonably suspected to have been involved in fraud or witnesses to such acts to extract requisite information.
A Forensic Accountant work with lawyers and various law agencies on financial crimes in Court. Where fraud is alleged to have been committed, a forensic accountant will analyze and investigate the evidence on ground. They do this by, recording statements to gather evidence compelling enough to be used as proof in court.
A Forensic Accountant applying the knowledge of accounting to Criminal or Civil cases will be called as an expert witness to give evidence.