Kahn, Randolph A. The financial side of fire. National Fire & Arson Report. Vol 14 No 3 (September 1996).

Abstract: This article discusses the value of conducting a financial audit as part of a fire investigation.

With the advent of computers and the access to a myriad of information, it has become more feasible for investigators to conduct basic audits during fire investigations. It may be necessary to delve deeper that what appears on the surface in an investigation. The financial picture that might be portrayed during the initial, cursory investigation may be dramatically different if a more detailed audit is carried out. An example involving a physician who had a clean credit history and an apparently sound practice is provided as a case study.