Part I in a Series Addressing Advances in Forensic Accounting and Financial Forensics The author of this series of articles is co-founder of Valid8 Financial Forensics Software, a Seattle, WA and Boulder, CO-based professional service provider. These articles set forth techniques used to investigate financial fraud allegations and focus on the flow of funds. As 2023 comes into clearer view, it is evident that the changing economic tides will bring a greater emphasis on scrutiny. With interest rates on the rise and recessionary fears growing, the tide is, at long last, going out—and when the tide recedes, we will truly…