Trace transactions • Reconstruct fund flows • Quantify impact • Build a structured evidence file
Forensic accounting (kế toán điều tra) examines concerns by reconstructing events, tracing funds and assessing financial effects. Factual findings are reported separately from legal conclusions.
What we investigate
- Historical fund tracing: reconstruct source-to-use fund flows across bank, cash, loan and contribution accounts.
- Procurement & payroll fraud: test vendor master data, pricing, approvals, ghost employees and payroll anomalies.
- Intercompany asset misappropriation: diagnose related-party value loss, circular transactions and diversion of economic benefits.
- Shareholder disputes: clarify transactions, economic interests and value flows among stakeholders.
Forensic Due Diligence (FDD)
Before M&A or investment: warning signs, related parties, unusual cash flows, suspicious balances, integrity concerns and evidence gaps — together with Quality of Earnings, net debt and working-capital analysis where the transaction requires it.
From warning signs to structured evidence
- Preserve – define and preserve the data perimeter.
- Reconstruct – reconstruct transactions and fund flows.
- Test – test documents and systems.
- Quantify – quantify anomalies and impact.
- Report – report findings and limitations.
The forensic review scope is defined for each engagement and does not, by itself, constitute a judicial expert opinion or a legal finding of wrongdoing.
Typical Deliverables
- Forensic Review Report
- Fund Flow Map
- Related-Party / Counterparty Map
- Exception & Warning-Sign Register
- Loss / Impact Quantification Schedule
- Forensic Due Diligence Report
The form of each deliverable depends on the agreed scope, available data and supporting evidence.
