“Expert witnesses are often people who can give their opinion in court because of their unique experience, education, or training” (Albrecht, Albrecht, Albrecht and Zimbelman, 2012, p. 631). Expert witnesses are not only used to testify during a trial, but are typically called during the discovery phase to study evidence and read witness statements (Kranacher, Riley, & Wells, 2011). Many write a written report on their opinions. Most expert witnesses in fraud cases are fraud examiners or forensic accountants. The expert witness is deposed once the interrogation phase is completed. “During deposition, a good expert adopts a defensive posture by only answering the questions posed in the most abbreviated manner possible” (Albrecht, Albrecht, Albrecht, & Zimbelman, 2012, p. 631). An expert witness must ensure that they never provide more information than is specifically requested. An expert witness should always be honest in their answers, even if it is not what the person asking the questions wants to hear (Silverstone, Sheetz, Pedneault, & Rudewicz, 2012). The expert witness will first be questioned at trial by his or her side's attorney to determine his or her expert qualifications and asked about his or her expert opinion on the fraud. The expert will then be cross-examined by the person on the other side of the case. The information provided during the trial can help either