Forensic Audit
Establish what the evidence supports when payments, procurement decisions or financial records are called into question.
What the engagement covers
A forensic engagement starts with a specific concern, such as duplicate payments, suspicious supplier relationships, unexplained cash movements or discrepancies raised by a whistleblower. We agree the questions to investigate, the relevant period and who is authorised to receive the findings.
How we can help
The work follows the available evidence and can be scoped around a transaction, a business unit or a set of allegations.
- Secure and reconcile the relevant records. Identify and track the source of ledgers, bank statements, payment approvals and procurement records made available for the review.
- Reconstruct what happened. Trace selected transactions, build a chronology and cross-check documents and explanations to test competing accounts of events.
- Quantify and explain exceptions. Estimate the amounts supported by the records and identify gaps that affect the conclusions. Where agreed, explain the controls that could have prevented or detected the activity.
What you receive
A confidential findings report that sets out the scope, methods, supporting evidence, amounts that can be substantiated and any limitations.
What to share with our team
Start with the issue, dates, available records and who commissioned the work. Agree a secure route for sensitive evidence before sharing it.