Investigative audit is the process of systematically searching, finding, and collecting evidence with the aim of revealing whether or not an act and its perpetrators occurred in order to take further legal action. In addition, investigative audits can be referred to as a series of processes for collecting and testing evidence related to cases of irregularities that are indicated to be detrimental to state finances and/or the state economy, to obtain conclusions that support litigation and/or management corrective actions. A good investigative audit process will assist efforts to eradicate corruption carried out by related agencies and institutions.