During the year the internal auditor of Mulligan Co discovered several discrepancies in the inventory records. In a statement made to the board of directors, the internal auditor said: ‘I think that someone is taking items from the warehouse. A physical inventory count is performed every three months, and it has become apparent that about 200 boxes of flat-packed chairs and tables are disappearing from the warehouse every month. We should get someone to investigate what has happened and quantify the value of the loss.’ Required: (c) Define ‘forensic accounting’ and explain its relevance to the statement made by the internal auditor. (5 marks)