From Fraud Red Flags to Defensible Evidence
A disciplined chain from anomaly to substantiated finding
An alert is the beginning
A round-dollar payment, unusual vendor, or after-hours entry may justify inquiry but does not prove fraud. The investigator must establish relevance, obtain underlying records, and test alternate explanations.
Preserve and corroborate
Create a documented collection plan. Preserve source records and metadata where appropriate, record custody and access, reconcile bank and accounting evidence, and use interviews to test documentary facts.
Follow the money
Trace authorization, invoice support, bank routing, beneficiary relationships, and subsequent transfers when lawful and within scope. Separate transaction reconstruction from assumptions about motive.
Report what the evidence supports
Organize findings by allegation, procedures, exhibits, corroboration, contradictions, and limitations. Clearly distinguish verified facts from inference and unresolved issues.
Engagement perspective
INTELL RISK & ADVISORY GROUP brings evidence-based analysis to fraud, forensic accounting, investigations, litigation support, internal audit, and complex accounting matters. For a confidential initial discussion, please use the contact section on our homepage. Do not send privileged or sensitive documents through unverified channels.