Forensic Audit
When questions go deeper than numbers.
We investigate financial anomalies, identify fraud patterns, and prepare findings supporting your firm’s forensic and litigation advisory work.
Forensic Audit
Forensic audit is the work that matters. Fraud investigation. Embezzlement claims. Litigation support. Shareholder disputes. These engagements demand precision, credibility, and forensic thinking not just accounting. Most firms lack in-house forensic capacity, so they either decline the work or hand it off to specialists, losing the client relationship and the expertise. We’ve built forensic capability inside our COE model. We support your firm’s forensic and litigation advisory work: investigating red flags, analysing transaction patterns, identifying missing documentation, and preparing findings that hold up under cross-examination. Your firm stays close to the client. We handle the detailed investigation and analytical work.
What We Deliver
Fraud Investigation and Red Flag Analysis
Analysis of transaction patterns, vendor histories, and management overrides – identifying fraud indicators and supporting investigation.
Embezzlement Analysis
Detailed review of payroll, expense, and banking transactions to identify unauthorised payments, fictitious vendors, or cash diversion.
Revenue Recognition Issues
Revenue transaction analysis, customer contract review, and revenue timing testing – identifying overstatement or revenue shifts.
Related Party Transaction Analysis
Identification and analysis of related party transactions – testing for arm’s length pricing, proper disclosure, and substance-over-form compliance.
Expense and Cost Allocation Testing
Detailed review of expense transactions, cost allocation methodologies, and unusual or questioned expenses.
Data Analytics and Pattern Identification
Transaction-level analysis, anomaly detection, and pattern identification using data analytics and statistical testing.
Documentation Review and Chain of Custody
Review of supporting documentation, identification of missing records, and chain-of-custody analysis for litigation.
Timeline and Transaction Reconstruction
Reconstruction of transaction sequences, timeline mapping, and cash flow tracing.
Expert Witness Report Preparation
Forensic findings formatted for litigation, including methodology documentation and defensibility analysis.
Deposition and Trial Support
Support during depositions and trial, including analysis of expert testimony and rebuttal preparation.
Industries We Support
Professional Services and Professional Firms
Analysis of time and billing practices, partner distributions, and expense allocation common in partnership disputes and defalcation claims.
Real Estate and Construction
Subcontractor payment verification, change order authenticity, and cost overrun analysis.
Manufacturing
Inventory reconciliation, production cost analysis, and supplier price-fixing detection.
Healthcare and Medical Practices
Billing and coding authenticity, provider compensation legitimacy, and related
party transaction analysis.
Non-profit and Charitable Organisations
Grant fund usage verification, restricted fund compliance, and unauthorised expense analysis.
Financial Services
Investment fund administration, fee calculation verification, and custody account reconciliation.
Technology and Intellectual Property
Related party licensing, valuation assumptions, and royalty calculation testing.
Forensic Audit Process
Phase 1: Scope Definition and Strategy (1-2 weeks)
We meet with your firm and client to understand the question, establish scope, and define the analytical approach.
Phase 2: Initial Analysis and Red Flag Identification (2-4 weeks)
We conduct preliminary transaction analysis, identify anomalies, and develop detailed testing procedures.
Phase 3: Detailed Investigation (4-8 weeks, depending on scope)
We execute detailed testing, analyse results, and document findings. Regular updates to your firm throughout this phase.
Phase 4: Finding Documentation and Expert Report (2-3 weeks)
We prepare forensic findings, document methodology, and prepare expert report suitable for litigation or settlement discussions.
Phase 5: Deposition and Trial Support (as needed)
We support your firm’s engagement through deposition and trial phases.
Fraud and dispute cases are won or lost based on quality investigation and credible findings. Surface-level analysis isn’t enough. You need forensic thinking – pattern recognition, data analytics, documentation discipline, and the ability to withstand expert cross-examination.
Our forensic capability lets your firm take on these engagements with confidence – knowing you have experienced forensic investigators supporting the work.
The Numbers That Matter
300+
Forensic engagements completed
Expert findings
Have a fraud or litigation case that needs forensic investigation?
Let’s talk about how we can support your firm.
