A forensic audit investigates specific concerns such as suspected fraud, misappropriation or diversion of funds. Work is evidence-led and documented so that findings can support management action or legal proceedings.
Scope of service
- Fraud risk assessment
- Transaction trail analysis
- Related-party and fund-flow review
- Interviews and document examination
- Forensic report
Regulatory framework
- RBI framework on frauds for bank-referred assignments
- Indian Evidence law principles on documentation (Bharatiya Sakshya Adhiniyam, 2023)
Typical professional activities
- Engagement scoping and confidentiality protocol
- Data analytics on ledgers
- Findings report
Applicable industries
- Manufacturing
- Automobile & Auto Components
- Engineering
- IT & Software
- Pharmaceuticals
- Infrastructure
- Sugar & Agro Industries
- Trading & Distribution
- Service Industries
- Startups & Growing Businesses
Relevant articles and resources
The information on this page describes the nature of the service. It is not advice on any specific matter. See the disclaimer.