Forensic Audit & Fraud Detection

Forensic audit and fraud detection is the investigation of financial wrongdoing — fraud, embezzlement, misappropriation, manipulation of accounts — conducted with the discipline of evidence. The examination digs into the books under Section 128 of the Companies Act 2013, the bank statements, the contracts and the digital records, testing whether the transactions are real, whether the money went where it was recorded, and who benefited. The output is a findings report built on evidence that can support recovery, disciplinary action or proceedings.

The forensic audit differs from the statutory audit in its purpose: the statutory audit asks whether the accounts give a true and fair view; the forensic audit asks what actually happened. It follows the money — related-party transactions that circle back, payments without services, inventory that never existed, revenue booked before it was earned, expenses routed through shell vendors. Each finding is documented with the evidence trail because the report may be used in court.

The cost of fraud is the quiet leak: industry surveys and the experience of every firm that has run an investigation show the losses accumulate for years before discovery, and the standard methods — the vendor that is a relative, the salary list with ghosts, the cash that never banks — are found only when someone looks. The forensic audit is that look, and the earlier it happens, the more of the loss is recovered.

This service is for companies and their boards investigating suspected fraud, embezzlement or accounting manipulation. We plan the investigation from the allegations, examine the records and transactions with the evidence discipline, interview and reconstruct, and issue the findings report with the quantification and the recovery recommendations — designed for the action the board decides to take.