This study explores the evolving role of forensic accountants in due diligence within organizations, emphasizing their contributions to financial investigations and transparency. It investigates how forensic accounting practices influence organizational learning and decision-making, particularly in the context of mergers, acquisitions, and partnerships. The study aims to highlight the significance of forensic accountants in enhancing organizational risk management and corporate governance. The paper provides a comprehensive review of the various aspects of due diligence, with a focus on merger and acquisition due diligence and customer due diligence. Forensic accountants significantly improve due diligence processes, leading to more informed decision-making and better risk assessment in mergers and acquisitions. Their expertise in big data analytics and diagnostic skills allows them to perform comprehensive analyses and identify potential risks, enhancing the overall transparency and reliability of financial practices. This dual focus on prevention and investigation contributes to long-term business success by strengthening stakeholder confidence and improving organizational learning. This study sheds light on the critical role of forensic accountants in due diligence, particularly in the current complex business environment. It underscores the unique skills and capabilities of forensic accountants in leveraging big data analytics and diagnostic skills to conduct thorough forensic investigations.