Introduction
If you are looking for a fraud investigation service, your company may be a victim of corporate fraud. It is important for you to not only detect the source of the fraud but also to identify its root cause and initiate corrective and preventive actions.
Fraud is an inherent risk in any organisation be it corporate, government, or not-for-profit. According to the 2022 Report to the Nations on Occupational Fraud by the Association of Certified Fraud Examiners, a typical organization loses about 5% of its annual revenue to fraud, with a median loss of US$117,000 (about ₹9.2 million). Nearly one-quarter of the frauds involve losses of at least US$1.78 million (about ₹141 million). There are various types of corporate frauds. Check out this exhaustive listing of various types of frauds classified into different categories.
What a fraud investigation covers?
A fraud investigation service covers the following aspects:
- Establishing the root cause and control weaknesses that lead to the fraud
- Assessment of the financial impact
- Helping management with pursuing a criminal case against the wrongdoers
- Establishing control measures, policies and procedures to prevent fraud in future
- Set-up governance practices to monitor fraud risks
Steps for conducting a fraud investigation
When a company appoints a fraud investigating agency, the following steps help to achieve the set objectives:
- Root cause analysis,
- Interview of the suspects and witnesses,
- Forensic auditing to gather evidence,
- Submission of a fraud investigation report with opinions, conclusions, corrective and preventive actions.
Why should you engage external investigators?
By engaging external investigators for fraud investigation, you get a reliable partner to objectively and independently investigate the fraud and provide unbiased opinions and conclusions on the fraud free from conflict of interest and peer pressure.
How do we assist with fraud investigation services?
Our Fraud Investigation Service helps you identify the source of the fraud, evaluate the impact of fraud, identify the root cause of the fraud, and strengthen internal controls, policies and governance practices in order to prevent fraud in future.
As prevention is always better than cure, a Fraud Risk Assessment is necessary for your organisation in order to manage the risk of fraud in future and develop fraud reporting mechanics. According to the above-referred research, more than 20% of frauds are detected based on internal whistle-blowing. Our risk professionals can help your organisation in conducting Fraud Risk Assessments and prepare it to mitigate fraud risk by implementing various preventive and detective measures.