When you need a forensic audit
- A whistleblower complaint or an anonymous email alleging fraud or bribery.
- Margins, cash or inventory that don’t reconcile — and nobody can explain why.
- Suspected kickbacks, fake vendors or inflated invoices in purchasing.
- Funds moved to related parties or diverted from their stated purpose.
- Doubts about an Indian business after you invested in or acquired it.
- A lender, investor or board asking for an independent forensic review.
What we investigate
| Area | Typical work |
|---|---|
| Procurement and vendor fraud | Vendor master checks against company and GST records, duplicate and split invoices, price comparisons, links between vendors and employees |
| Fund diversion and related parties | Bank-trail analysis, round-tripping, undisclosed related-party transactions, loans and advances to connected entities |
| Revenue and receivables | Fictitious sales, channel stuffing, credit notes after year-end, customer confirmations |
| Payroll and expenses | Ghost employees, duplicate payments, expense-claim patterns |
| Inventory and assets | Physical verification against records, shrinkage, assets used outside the business |
| Bribery and third parties | Payments to agents, consultants and intermediaries; links to public officials |
How an engagement works
Scope in confidence
A call with you — and your lawyers, where needed — to agree the allegations, the questions and who must not be alerted.
Preserve and analyse
Secure books, bank statements, email and records; analyse transactions, match them to public records and test patterns.
Interview and report
Interviews where appropriate, then a written report of facts, evidence and amounts — clear enough for a board, a court or an insurer.
We follow the Forensic Accounting and Investigation Standards issued by the Institute of Chartered Accountants of India, and work with specialist partners for digital forensics where devices need to be imaged. Legal advice and any proceedings stay with your lawyers; we often work under their instruction.
For foreign parents of Indian subsidiaries
US, UK and European groups need facts from their Indian subsidiary to decide on disclosure, discipline and remediation under the FCPA, the UK Bribery Act and similar laws. We investigate on the ground in India and report in English, in a form your counsel can use. See India’s anti-bribery law for foreign companies and Indian subsidiary compliance.
Before you buy, a forensic lens on the target is often cheaper than an investigation after: transaction due diligence · red flags in Indian company financials.