Rezumat: Accounting is a dynamic field, marked by continuous development and diversification of the range of services offered, as a result of the evolution of business models, based on economic, cultural, and technological factors, as well as the accelerated process of digitalization. At present, alongside the traditional services, there are also new ones, such as integrated reporting, anti-money laundering measures, digital reporting, or forensic accounting. It is on this latter type of service that we will focus our attention, starting from its role as a tool for risk management and mitigation, which is vital for any organization. We will identify the role of the professional accountant in this process and provide an example, based on a fraud scheme, of the ways in which early red flags can be detected.