Forensic Accounting & Fraud Risk

Evidence-first analysis of financial irregularities, and of the control gaps that let them happen.

Our work is advisory. We don't perform financial statement audits or provide attest services.

Careful analysis. Traceable evidence. Defensible conclusions.

The challenge

A dis­crep­an­cy rais­es ques­tions, and guess­ing at the an­swers is ex­pen­sive. Modern fraud al­most al­ways runs through sys­tems: ac­cess some­one shouldn't have, an ap­proval limit no­body en­forces, a con­trol that looks sound on paper and never fires.

How we help

We ex­am­ine the trans­ac­tions, records, ap­provals, and sys­tem ac­cess around an ir­reg­u­lar­i­ty, and we keep doc­u­ment­ed fact, as­sump­tion, and open ques­tion apart at every step. For each trans­ac­tion, we ask whether it served a le­git­i­mate busi­ness pur­pose, whether the sup­port­ing records hold up, and whether ev­i­dence from an­oth­er source con­firms the ex­pla­na­tion.

Data an­a­lyt­ics let us test en­tire pop­u­la­tions in­stead of sam­ples. That sur­faces du­pli­cate pay­ments, un­fa­mil­iar ven­dors, round-dol­lar en­tries, split pur­chas­es, and ac­tiv­i­ty out­side nor­mal hours. Where records con­flict or sup­port is miss­ing, we name the gap and the work need­ed to close it. Our con­clu­sions never reach fur­ther than the ev­i­dence.

We also look at the con­di­tions that al­lowed the prob­lem to hap­pen or go un­no­ticed, such as ex­cess ac­cess, un­en­forced ap­proval lim­its, and miss­ing re­views. Fixing those is what pre­vents a re­peat.

Standards we work with: The COSO and ACFE Fraud Risk Management Guide, the ACFE Fraud Tree, and the COSO Internal Control frame­work.

We aren't a CPA firm, and we don't give ac­count­ing or legal opin­ions. If a mat­ter may lead to lit­i­ga­tion or a reg­u­la­to­ry re­fer­ral, in­volve your legal coun­sel be­fore the work be­gins.

Good fit if some­thing in the num­bers doesn't add up, or your audit com­mit­tee wants an out­side view of fraud risk.

Related topics

  • Forensic accounting
  • Fraud risk assessment
  • Fraud examination
  • Forensic data analysis
  • Journal entry testing
  • Procurement and payment fraud

Services in Forensic Accounting & Fraud Risk

Select a service to see what it covers.

Fraud Risk Assessment

An assessment of where fraud could occur in your processes and systems, and whether your controls would prevent or detect it.

We map how fraud could happen in your processes and systems, from payments to vendor setup to system access. Then we check whether your controls would prevent or detect each scenario, and rank the gaps by exposure.

What's included

  • Fraud scenarios across processes and systems
  • Control mapping against each scenario
  • Control fixes ranked by exposure

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Forensic Data Analysis

Data analytics across full populations to surface duplicate payments, unfamiliar vendors, split purchases, and unusual activity.

We test entire populations instead of samples to surface duplicate payments, unfamiliar vendors, round-dollar entries, and split purchases. Every result traces back to the underlying records.

What's included

  • Full-population testing, not samples
  • Anomaly and pattern analysis
  • Traceable workpapers behind every result

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Transaction and Journal Entry Testing

Testing of transactions and journal entries for unusual timing, amounts, users, and approvals.

We select entries by risk, such as unusual timing, amounts, users, or approval paths, and check each one against its support. Documented fact, assumption, and open question stay separate at every step.

What's included

  • Risk-based selection criteria
  • Testing of support and approvals
  • Findings with the evidence trail behind them

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Procurement and Vendor Fraud Review

A review of procurement, vendor setup, and payments for irregularities, and of the control gaps that allowed them.

We review how vendors are set up, how purchases are approved, and how payments go out, looking for irregularities and the control gaps that let them through. The fixes target access, approvals, and monitoring.

What's included

  • Vendor master and onboarding review
  • Purchase and payment irregularity testing
  • Access and approval control fixes

Ask about this service

Explore our other practice areas

IT & Cybersecurity Audit Advisory

Risk-based IT audits, ITGC and application control testing, and cybersecurity and cloud assessments, with findings owners can act on.

Learn more about IT & Cybersecurity Audit Advisory

Governance, Risk & Compliance

Risk assessments, security policies, vendor oversight, and SOC 2 and ISO 27001 readiness, run as one connected program.

Learn more about Governance, Risk & Compliance

AI Governance

AI readiness, inventory, policy, and oversight, so every use of AI is visible, valuable, and accounted for.

Learn more about AI Governance

AI Risk, Security, and Audit

Risk assessments, security control reviews, and audits that show whether your AI holds up in daily use, and not only in policy.

Learn more about AI Risk, Security, and Audit

Data Privacy

Know what personal data you hold, where it goes, and whether your controls keep the promises in your privacy notice.

Learn more about Data Privacy

Professional Training

Workshops and cohorts that build audit, AI governance, and GRC skills inside your team.

Learn more about Professional Training

View All Services

Ways to work with us

Project engagements

A defined scope, timeline, and deliverable, such as an IT review, an AI governance build, or a remediation plan.

Advisory support

Ongoing access to senior guidance as your program, systems, and regulators change.

Audit capacity support

Added hands and specialist skill for your internal audit or risk team, working under your direction.

Training programs

Workshops and cohorts for your team, delivered on a schedule that suits you.

How we engage

  1. Discovery

    A short call to understand your situation.

  2. Scoping

    A written scope with deliverables, timing, and fees.

  3. Delivery

    Regular check-ins and findings you can read in one sitting.

  4. Follow-up

    A review of progress, plus support for what comes next.

Common questions

Are you a CPA firm?

No. We're a risk and tech­nol­o­gy ad­vi­so­ry firm. We don't per­form fi­nan­cial state­ment au­dits or issue audit opin­ions.

Can you help us prepare for SOC 2 or a similar report?

Yes, on the readi­ness side: gap as­sess­ment, con­trol de­sign, and ev­i­dence prepa­ra­tion. The re­port it­self must come from a li­censed CPA firm.

Do you work with our internal and external auditors?

Yes. We co­or­di­nate with in­ter­nal audit, your ex­ter­nal au­di­tors, and your com­pli­ance team so work isn't du­pli­cat­ed.

How long does an engagement take?

It de­pends on scope. After a scop­ing call, you'll get a time­line in writ­ing.

What size organizations do you work with?

Mid-mar­ket and en­ter­prise or­ga­ni­za­tions across in­dus­tries.

Will you keep our information confidential?

Yes. We'll sign an NDA be­fore you share sen­si­tive de­tails.

Can you assess an AI program you helped design?

No. We don't audit or as­sess an AI pro­gram, sys­tem, or use case we de­signed for the same client. If an en­gage­ment would cross that line, we'll tell you dur­ing scop­ing.

Is this legal advice?

No. We sup­port reg­u­la­to­ry align­ment from a risk and con­trols per­spec­tive. For legal ques­tions, work with coun­sel.

Not sure which service fits?

Describe the problem. We'll tell you where to start.

Talk to an Advisor