A Forensic Audit is a specialised investigative examination of financial records, transactions, and business operations to detect fraud, misconduct, financial irregularities, and non-compliance. It combines accounting expertise with investigative techniques to uncover hidden patterns, trace fund movements, quantify financial loss, and provide evidence that can stand scrutiny in legal proceedings.
In an environment where corporate fraud, misappropriation, cyber-financial crimes, and internal control failures are increasingly prevalent, organisations require more than routine checks—they need an in-depth, evidence-based investigation that brings clarity, accountability, and actionable insights.
A well-executed forensic audit not only exposes fraudulent activities but also helps in strengthening internal controls, preventing future occurrences, safeguarding stakeholder interests, and supporting legal actions wherever necessary

1. Detailed Fraud Risk Assessment

We begin with a systematic fraud risk assessment to understand the nature, extent, and potential impact of suspected irregularities. This helps us define the scope precisely and ensures that all critical areas are covered right from the start.

2. Comprehensive Data & Document Examination

Our team conducts an in-depth analysis of accounting records, financial statements, ledgers, vouchers, agreements, payroll data, bank statements, and digital evidence. Every transaction is reviewed through a forensic lens to identify anomalies, inconsistencies, and unusual patterns.

3. Transaction Trail & Fund Flow Analysis

We trace the flow of funds across accounts, parties, and entities to uncover diversion, layering, or misappropriation. Our methodology focuses on identifying shell entities, related-party misuse, invoice manipulation, and undetected leakages.

4. Advanced Forensic Data Analytics

Using specialised forensic tools, we perform:

• Benford’s Law testing

• Pattern and trend analysis

• Duplicate/ghost vendor detection

• Keyword and metadata scanning

• High-risk transaction tagging
  This analytical approach increases accuracy and helps detect fraud that manual checks may miss.

5. Digital Forensics & IT Evidence Review

Where required, we examine emails, system logs, devices, access trails, user permissions, and ERP-level transactions to identify digital footprints, deletions, or system-based manipulations.

6. Independent Interviews & Evidence Gathering

We conduct structured interviews with employees, vendors, and stakeholders to gather behavioural, circumstantial, and corroborative evidence. This helps validate findings and uncover information not visible in the records.

7. Identification of Modus Operandi & Red Flags

Our forensic methodology focuses on understanding how the fraud was committed—identifying the technique, loopholes exploited, people involved, and internal control weaknesses that enabled the irregularity.

8. Quantification of Financial Loss & Exposure

We compute the total financial impact of the identified fraud, including direct losses, indirect damages, penalties, interest, and contingent exposures—helping stakeholders take informed decisions.

9. Legally Defensible Forensic Reporting

Our reports are drafted in a clear, structured, and evidence-based format, suitable for:

• Court proceedings

• Regulatory submissions

• Arbitration cases

• Internal disciplinary actions
  The findings are supported by documentation, schedules, annexures, and audit trails.

10. Preventive Controls & Future Safeguards

Beyond investigation, we provide actionable recommendations for strengthening internal controls, enhancing governance, reducing fraud opportunities, and preventing recurrence

Forensic Audit

Forensic Audit

Why to Choose Us for Forensic Audit