Forensic Audit & Fraud Investigation
For owners or directors who suspect fraud and need facts, not guesses.
Investigation of suspected fraud, embezzlement, or fund leakage in a company: transaction analysis, evidence tracing, and an investigation report for management from Arunika.
What's included
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When Fraud Is Suspected
Unexplained cash differences, fictitious suppliers, inflated purchases, or unrecorded sales. An investigation separates suspicion from fact and measures the size of the loss.
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Transaction Data Analysis
The full population of transactions is analysed for unusual patterns: duplicate payments, supplier bank accounts matching employees, transactions outside working hours, or amounts split below approval limits.
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Documented Evidence
Documents and data are secured, their origin recorded, and referenced in working papers, so findings can be acted on by management and passed to legal counsel if needed.
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Confidential and Bounded
Investigations run with restricted access on the authority of the directors or owners. The report presents facts and estimated losses; legal conclusions remain with law enforcement and the courts.
How we work
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01
Initial assessment
The allegation, information sources, and affected areas are mapped confidentially with the client.
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02
Secure the data
Accounting data, bank records, and related documents are secured before analysis begins.
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03
Analysis & interviews
Transactions are analysed, evidence traced, and relevant people interviewed as planned.
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04
Investigation report
Facts, estimated losses, and control improvement recommendations are delivered to the client.
Documents we need from you
- A description of the allegation and initial information.
- Access to the accounting system, bank statements, and related transaction documents.
- Organisation chart and approval authorities.
What you receive
- Investigation report with facts and estimated losses.
- Working papers and list of supporting evidence.
- Control improvement recommendations to prevent recurrence.
If the tax office asks about this work later
The same team that did it stays with you: SP2DK replies, audits, objections, up to a Tax Court appeal.
Frequently Asked Questions
How does it differ from internal audit?
Internal audit assesses controls routinely. A forensic audit starts from a specific allegation and focuses on gathering evidence and measuring the loss.
Will employees know they are being investigated?
The early stages are confidential with restricted access. Interview timing and approach are planned with the client so evidence is not lost.
Can the report be used in legal proceedings?
The report and evidence can be given to your legal counsel as material. Their use in proceedings, including any need for expert testimony, is decided with your counsel.
Want to talk about Forensic Audit & Fraud Investigation?
Tell us what you need, the period, and the state of your documents. We reply on WhatsApp.
Chat on WhatsApp- +62 851 1730 8880
- info@arunikaconsultant.com
- Sidoarjo, Jawa Timur