Fraud Investigation

Fraud investigations — depending on the nature and complexity of the case — typically require a multidisciplinary team composed of various experts such as forensic specialists, accounting professionals, IT experts, and legal advisors. The process involves the following key activities:

• Preliminary definition of the investigation’s scope based on the information available.
• Development of an investigation plan and timeline, including the planning of steps, required resources, and deadlines.
• Collection of evidence, including relevant documents, records, and data.
• Conducting interviews to gather additional relevant information from involved parties.
• Data analysis aimed at identifying patterns of misconduct, process anomalies, and red flags.
• Tracing financial transactions to evaluate and understand relevant money flows.
• Detailed and transparent documentation of the investigation, including findings, conclusions, and recommended actions.