Suspected Fraud
Investigate indications of improper benefits, suspected misconduct, or other activities that may harm the company.
VD FOKUS / INVESTIGATIVE AUDIT
Investigate Irregularities.
Establish the Facts.
VD Fokus helps organizations investigate suspected fraud and business irregularities through structured examination of transactions, documents, relevant digital evidence, and internal controls.
EvidenceTransactionsControlsFindings
WHEN AN INVESTIGATION IS NEEDED
When Something Doesn't Add Up,
Establish the Facts.
An unusual transaction or allegation requires careful examination. An indication is a reason to investigate, not proof of misconduct.
Procurement & Vendor Irregularities
Examine unusual procurement decisions, vendor relationships, and transactions that require further verification.
Unusual Transactions
Identify inconsistencies across invoices, purchase orders, approvals, receiving records, and payment documents.
Potential Control Override
Review indications of unauthorized changes, bypassed approvals, or weaknesses in access and transaction controls.
OUR INVESTIGATIVE AUDIT SERVICES
Structured Investigation.
Evidence-Based Findings.
Our services are tailored to the allegation, available information, agreed scope, and the company's investigation needs.
01
Fraud Investigation
Examine suspected fraud and potential misconduct through structured review of relevant records, transactions, and evidence.
Review of allegations and relevant records
Transaction and event reconstruction
Assessment of supporting and contradictory evidence
02
Procurement & Vendor Investigation
Investigate potential irregularities in procurement activities and vendor relationships, including suspected improper commissions.
Vendor master and transaction review
Purchase order, invoice, and payment tracing
Procurement control gap analysis
03
Transaction and Document Review
Trace transactions and compare supporting documents to identify inconsistencies, unusual patterns, and potential exceptions.
Transaction reconciliation and tracing
Document consistency checks
List of exceptions requiring follow-up
04
Evidence Analysis & Investigation Report
Analyze available evidence and prepare a structured report that separates verified facts, indications, conclusions, and limitations.
Evidence analysis and event timeline
Investigation findings and conclusions
Root cause and control recommendations
OUR INVESTIGATION METHODOLOGY
From Initial Allegation
to Evidence-Based Findings.
A structured process helps maintain focus, document investigative steps, and support conclusions with relevant evidence.
Mandate & Scope
Define the allegation, objectives, period, relevant parties, authority, and boundaries of the investigation.
Preserve & Collect Evidence
Identify relevant records and data, preserve their integrity, and document sources and collection procedures.
Examine & Trace
Trace relevant transactions and examine documents, system records, approvals, and other available evidence.
Corroborate & Assess
Compare independent sources, assess consistency, and consider both supporting and contradictory evidence.
Analyze Findings
Evaluate established facts, unresolved questions, potential impact, and weaknesses in relevant controls.
Report & Recommend
Present findings, conclusions, evidence limitations, and practical recommendations for management action.
EVIDENCE, FINDINGS & DELIVERABLES
From Evidence
to Actionable Findings.
The scope of evidence collection and analysis depends on the allegation, available records, access authorization, and agreed investigation mandate.
Business Documents
Purchase orders, invoices, contracts, approval records, receiving documents, and payment records.
System & Transaction Logs
Relevant ERP transaction logs, vendor master change logs, user access logs, and approval history, where available.
Digital & Communication Evidence
Relevant business emails, authorized communications, and digital records, subject to access rights and applicable requirements.
WHAT YOU RECEIVE
Investigation Deliverables
Investigative Audit Report
Event and Transaction Timeline
Evidence Analysis and Findings
Financial Exposure Assessment, where supportable
Root Cause and Control Gap Analysis
Recommendations and Corrective Action Plan
Business Benefits
Clear findings help management understand the facts, evaluate exposure, and determine appropriate next steps.
Better-informed management decisions
Clearer understanding of established facts
Identification of relevant financial exposure
Improved accountability and control awareness
Practical actions to reduce recurrence risk
INDUSTRIES WE SERVE
Investigation for
Diverse Business Environments.
Investigative work can be tailored to different business processes, transaction types, and operational risk exposures.
Manufacturing
FMCG
Distribution
Healthcare
Financial Services
Logistics
Retail
Professional Services
WHY VD FOKUS
Beyond the Incident.
Into the Root Cause.
VD Fokus combines structured investigation with an understanding of business processes and internal controls. The objective is to establish what the available evidence supports and identify practical opportunities for improvement.
Explore Business / Management ConsultancyEvidence-Based Investigation
Findings are evaluated against available evidence, including information that may contradict an initial allegation.
Structured Transaction Analysis
Relevant transactions, documents, approvals, and process steps are examined systematically.
Integrated Control Perspective
The investigation considers control weaknesses and process failures that may have enabled an irregularity.
Actionable Recommendations
Recommendations focus on practical improvements aligned with the findings and the client's priorities.
CONFIDENTIAL BUSINESS DISCUSSION
Need to
Establish the Facts?
Discuss your concerns with VD Fokus to determine an appropriate investigation scope, relevant evidence, and practical next steps.