Some forensic accountants specialize in specific areas susceptible to fraud. The insurance and banking sectors are considered to be at the highest risk of fraud. These accountants learn their business practices in these fields to understand what is going on and be able to stop fraud. They must be discreet when conducting these investigations in order to keep the identities of individuals and companies private. The article on how forensic accounting works states that “they must be independent and impartial, taking into account both financial records and employee conduct.” Forensic accountants look for signs of fraud as they conduct their audits and examine financial statements to determine whether they are accurate and complete. They must look beyond the numbers to uncover ongoing fraud and anticipate criminal actions. Frisch's Restaurants Inc. has many locations in Ohio, Kentucky and Indiana. In the Frisch restaurant case, Michael Hudson is accused of manipulating accounting records and falsifying payroll records to funnel money to himself, his relatives, a business partner and two companies he created. Michael was the deputy treasurer and had been with the company for thirty-two years. He started with accounting