What would be a typical example of forensic accounting's focus?

Forensic accounting primarily involves the application of accounting skills to investigate financial discrepancies and irregularities. One of its central focuses is identifying signs of financial fraud. Forensic accountants meticulously analyze financial data, transactions, and records to uncover fraudulent activities, which may include embezzlement, identity theft, money laundering, or financial misrepresentation. Their work often culminates in legal proceedings where their findings can serve as evidence or provide critical insights into the financial motives behind potential criminal acts.

The other options, while they may involve analytical skills or investigations of sorts, fall outside the primary domain of forensic accounting. Analyzing social media profiles relates more to digital forensics or social media analysis. Studying criminal psychology pertains to understanding the mental processes behind criminal behaviors, which is not a function of forensic accounting. Performing autopsies on financial records, though somewhat metaphorically connected to thorough examinations, does not accurately capture the focus and practical applications of forensic accounting, which are more about uncovering fraud and ensuring the integrity of financial reporting.