Our Approach to Forensic Investigation
We follow a structured, documentation-driven and analytics-based methodology designed to detect irregularities, trace fund movement and provide conclusive reporting aligned with regulatory and legal expectations.
Key Checks & Investigation Deliverables
- Fund diversion, siphoning and unauthorised utilisation analysis
- Transaction tracing, ledger scrutiny and account reconstruction
- Related party transaction review and round-tripping detection
- Bank statement reconciliation and cash flow mapping
- Identification of inflated turnover, circular trading or false reporting
- Assessment of borrower conduct, business behaviour and risk indicators
- Evidence-backed reports for regulatory, legal and recovery support
Why Choose Us for Forensic Accounting
Our reports are built on accuracy, independence and clear evidence helping banks and institutions take informed decisions with confidence.
- Strong expertise in fraud investigation and financial forensics
- Detailed, regulator-aligned reporting with clear documentation
- Independent, unbiased investigations backed by professional integrity
Frequently Asked Questions
What is forensic accounting?
A specialised examination of financial records to detect fraud, irregularities or misrepresentation.
Who requires a forensic audit?
Banks, financial institutions, corporates and regulators often mandate it where fraud or diversion is suspected.
How is a forensic audit different from an internal or statutory audit?
It is investigative in nature, focuses on irregularities and evidence, and is far more detailed and transaction-specific.
What documents are reviewed during a forensic investigation?
Bank statements, ledgers, vouchers, agreements, invoices, related party records and third-party confirmations.
Can a forensic audit identify fund diversion?
Yes — tracing fund flow and related party transactions is a core objective.
Will the investigation impact ongoing business operations?
Minimal — our process is structured to avoid major disruption.
Are forensic audit findings legally admissible?
Yes — reports are prepared in line with regulatory and legal expectations.
What outcomes can be expected from a forensic audit?
Clear identification of fraud indicators, evidence-backed findings and actionable insights for recovery or legal action.
Does Sakariya & Associates maintain confidentiality?
Absolutely — all investigations are handled with strict confidentiality and professional ethics.