Forensic support
Audit support
·
On demand
A suspected duplicate payment, unexplained stock loss or diversion of collections needs a defined investigation by the people the business appoints. The first step is to preserve the relevant records and establish what happened, without treating an allegation as a proven conclusion.
TheTaxCo. supports the investigator, counsel or internal team a business appoints to look into a concern. We reconstruct records, trace transaction trails and assemble documents for them; we do not conduct forensic investigations or audits. We agree the question, period, entities, who we report to and how our work will be used before we start.
Define the question and protect the records
“Check everything” gives neither the investigator nor management a workable boundary. A more useful question identifies the transaction, process, period or alleged conduct. An initial scoping discussion can help frame that question even when the amount or individuals involved are not yet known.
We confirm who has authority to commission our support and give access to records. We also check whether the reporting line creates a conflict, particularly where a person involved in the concern controls the records or would ordinarily receive our work.
Before records are changed, reconciled or replaced, preservation requirements are agreed. The relevant material may include ledgers, bank records, invoices, approvals, inventory movements, messages and system logs. Source details, dates and custody are recorded. Where digital evidence needs specialist collection, the investigator or counsel arranges the technical experts; we record what we receive and where it came from.
If legal proceedings are contemplated, counsel should advise on preservation, interviews, legal rights and use of our work. Marking a document “confidential” does not by itself settle its legal status.
Follow the transaction through the evidence
Our transaction-trail work connects the recorded transaction with its commercial basis, approval and settlement. Depending on the concern, that may mean following a supplier from creation in the master data through purchase, receipt and payment, or tracing a customer collection to the bank and subsequent ledger entry.
Our workings keep a control weakness, an unsupported transaction and a possible loss separate, so the investigator can assess each. The same accounting difference may have several explanations. A timing error, duplicate entry or legitimate credit note needs to be considered before anyone attributes a discrepancy to misconduct.
Evidence question | What the records should show |
|---|---|
What was recorded? | The transaction, amount, date and account entries |
What authorised it? | The approval, agreement or instruction and its source |
What actually moved? | Money, goods or another benefit supported by independent records where available |
Who could perform the action? | Roles, permissions and relevant access evidence |
What remains unexplained? | Missing records, conflicting accounts and limits on a conclusion |
Data analysis can identify patterns for further examination, such as repeated invoice details, unusual payment timing or unexplained reversals. A flagged transaction is a lead to test, not proof of wrongdoing.
Interviews and explanations
Interviews are for the investigator or counsel to plan and conduct. The sequence matters: records may need to be secured and analysed before questions are put to individuals. We can prepare the transaction details an interviewer needs and test explanations against the records.
Where information conflicts, our working papers show the conflict and how it affects the figures. We do not fill a gap with an assumption about intention. If records cannot support a loss calculation, we say so rather than present an unsupported precise total.
What you receive
You receive the reconstructed records, transaction trails, an indexed document set and a note of the procedures, sources and limitations. Where quantification is possible, the calculation shows the transactions included and the basis of treatment. Confirmed amounts, estimates and amounts still requiring evidence are kept distinct.
We agree who receives our work and how it will be used. Conclusions on what happened are for the investigator, counsel or management; our work does not decide criminal or civil liability. Legal action and external reporting require the appropriate professional advice and authority.
Control observations can be noted where the records show a weakness. A broader redesign or implementation assignment is separately defined so that the evidence for the investigation remains identifiable.
Starting records and timetable
For the first discussion, describe the concern, approximate period, entities and record systems involved. Explain whether a payment is imminent, records may be lost, or a response deadline exists. Detailed access and document requests follow the authority and scope review.
The timetable depends on record preservation, volume, third-party evidence, interviews and the need for specialist support. We keep early workings separate from the final document set. Early figures may change as further evidence becomes available.
Can you help before we know the value of the suspected loss?
Yes. Working out whether the records support a loss, and how it can be quantified, can be part of our support. An unknown amount is a reason to scope the work, not a reason to dismiss the concern.
Will the work remain confidential?
Access and reporting arrangements are agreed and controlled. They remain subject to applicable professional and legal duties; absolute secrecy cannot be promised.
Would an internal audit be more suitable?
If the objective is to assess ordinary processes and controls without a specific allegation, internal audit support may be the appropriate engagement. A defined suspected event calls for an investigation designed around that event.
Email TheTaxCo., message us on WhatsApp or book a call. Share a brief description of the concern, the relevant period, who is leading the investigation and who is authorised to commission our support. Avoid altering the records concerned while preservation arrangements are being established.