Due to poor credit analysis of any projects requirements and inadequate banker oversight following loan disbursement to the company, bank loans end up being bad. They never check the final purpose of the money given to the company. As a result, the borrower takes advantage of banks lenient policies. By using the borrowed money for personal gain, the borrower misuses the money. The firms bank account statement is used by the forensic accountant to verify actual financial transactions. As a result, they stop banks from producing non-performing assets. The RBI (Reserve Bank) of India issued instructions for declaring the forensic accounting for accounts that are thought to be fraudulent.