Financial fraud examination

When internal fraud is suspected, the costliest mistake is acting before documenting: an early confrontation, deleted data, or a transferred employee, and the evidence is gone before it can be established. We begin by securing and documenting the evidence, then examine the transactions and reach a supported conclusion that can be used formally.

Who this service is for

For companies that suspect manipulation of stock, receipts or purchasing, for anyone seeing recurring differences that an accounting error does not explain, and for management that needs an independent report before taking action against an employee or a contracted party.

What the service covers

Securing the data and documents and recording their condition before the examination begins.
Analysing the transactions, identifying unusual patterns and tracing where the money went.
Examining the authorities and controls that allowed the case to happen.
Quantifying the financial impact and documenting it with supporting evidence.
A detailed report of findings and evidence, in a form suitable for formal use.

How we work

A confidential session defining the scope of the suspicion and who may be told about the examination.
Securing the evidence: the data, the documents and the system logs, before any other step.
Examination and analysis, tracing the transactions under suspicion.
Interviews where needed, within an agreed scope and fully documented.
Delivering the report with the findings, the evidence, and recommendations to prevent recurrence.

Regulatory framework

This is a professional accounting examination that documents facts and evidence. It is not a criminal investigation and does not stand in place of one. Bringing proceedings and taking legal action fall to the competent authorities and rest on a decision by the company and its legal counsel; the report is prepared so that it is suitable for submission where required.

The first thing lost in a fraud case is not the money, it is the evidence of it.