Establish the facts behind a serious business concern.

Focus the investigation

We discuss the concern, the records available and who is authorised to instruct the work. The objective is to establish relevant facts, not to confirm a conclusion before the investigation begins.

Reporting for your next decision

The scope and reporting are agreed around the business question. Where your legal or other professional advisers will use the findings, explain that at the outset so their requirements can be considered.

Types of corporate fraud concern

Corporate fraud concerns can be grouped into three broad areas, and one matter may involve more than one:

• →Internal and management fraud: abuse of position, authority or access, such as unauthorised payments, payroll manipulation or misuse of company funds
• →Procurement and supplier fraud: false invoicing, kickbacks, undisclosed connections between staff and suppliers, or collusion in tendering
• →Financial and accounting fraud: misappropriation of funds, falsified records or unexplained losses

Can you guarantee the suspected fraud will be proved?

No. An investigation may identify further questions, find a different explanation or leave some matters unresolved. The reporting must reflect the findings rather than the original suspicion.

Is this a legal or forensic accounting service?

This page describes investigative support. Any requirement for legal advice, a formal audit or specialist accounting work needs to be identified and separately agreed with the appropriate professional.

What counts as corporate fraud?

Broadly, any dishonest act that causes a loss to the business or a gain to someone at its expense. In practice, concerns often involve false invoicing, unauthorised or manipulated payments, expenses and payroll abuse, supplier kickbacks, undisclosed conflicts of interest or falsified financial records.

Whether particular conduct amounts to fraud in law is a question for your legal advisers. Where the concern is stock, cash or takings going missing at an operational level, an employee theft investigation may be the closer fit.