in Inventory Loss Claims Insurance claims for loss of inventory are generally examined by insurance carriers. The carrier will retain a forensic accountant who has the ability to quantify out of sight inventory losses. Out of sight inventory losses occur when the accountant is not able to physically count the damaged inventory. These types of inventory losses include, but are not limited to, damage from fires, floods, and theft. This paper focuses on the two significant, but different, roles forensic accountants play in quantifying the inventory loss and how—in the normal course of the analysis—they may find instances of fraud…