causes and solutions [25] (b) Financial analysis techniques can help investigators discover and examine unexpected relationships in financial information. Unexpected deviations in relationships most likely indicate errors, but also might indicate illegal acts or fraud. Therefore, deviations in expected relationships warrant further investigation to determine the exact cause. An investigator may use: comparative techniques, financial relationships, analytical procedures- vertical, horizontal, ratio analysis Required: Explain these in detail, make use of examples to illustrate [25].