Forensic Investigation & Discovery Guide

IMPORTANT:

If you suspect fraud, the first 24 hours are critical. Do not alert the suspected individuals. Premature confrontation can lead to the destruction of vital electronic and physical evidence.

I. Recognizing the Red Flags

Lifestyle Changes

Employee living beyond apparent means or refusal to take mandatory leave.

Document Anomalies

Missing invoices, frequent manual overrides, or duplicate payments.

Unusual Transactions

Round-sum payments or payments to unknown vendors just below authorization limits.

Control Circumvention

Single individual controlling both initiation and reconciliation of accounts.

II. Immediate Response Protocol

1. Secure the IT Environment

Immediate backup of email accounts, ERP logs, and access records. Do not log into the suspect's computer as it may alter "last accessed" timestamps.

2. Chain of Custody

Preserve physical documents in their original state. Avoid excessive handling. Create a log of who accessed the evidence and when.

3. Engage Forensic Experts

Engage independent forensic auditors to conduct a discreet preliminary review to establish the scale and nature of the irregularity.

III. The Investigative Process

Our forensic methodology follows a rigorous process designed for legal admissibility:

A. Data Analytics: Using specialized software to run Benford's Law analysis and fuzzy matching across vendor databases.

B. Substantive Testing: Deep-dive into high-risk transactions with third-party confirmations.

C. Investigative Interviews: Professional inquiry conducted to gather testimonial evidence.

Discreet Consultation

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