// FEX · FILE · 07—X

Fraud Examination.

Investigation, asset tracing, and the careful repair of internal control after a misappropriation has been suspected or discovered.

// 08 / 08

// Principle

A good investigation produces a file that can be set down and picked up unchanged.

// FEX · House view

// 01 — Substance

What is included
in the file.

Fraud examination begins quietly. It is the deliberate review of access, authorisation, and reconciliation gaps — and, when warranted, the systematic reconstruction of how value left the organisation. Every engagement is designed for two readers: the people who must make a decision now, and the lawyers who may read the file two years from now.

01 / FEX

Investigation

Structured fact-finding with chain-of-custody discipline and counsel oversight from intake forward.

02 / FEX

Asset tracing

Bank, credit, and corporate records examined to follow value through the entities it passed.

03 / FEX

Internal-control review

Diagnostic reviews that explain how the gap occurred and the smallest set of changes that closes it.

04 / FEX

Whistleblower intake

Confidential review of internal disclosures, with reporting lines outside ordinary management.

05 / FEX

Anti-fraud programmes

Policy, training, and reconciliation routines designed to be sustained by the team that owns them.

06 / FEX

Recovery & restitution

Coordination with counsel and insurers to convert the file into a recovery, not a complaint letter.

// 02 — Method

Four movements
in the work.

Each fraud examination engagement runs on the same four-part rhythm. The cadence is the discipline.

// 01

Triage

A short, careful conversation — often with counsel — to understand exposure and preserve evidence.

// 02

Examine

Records reviewed in defensible order; interviews conducted on a structured protocol.

// 03

Report

Written findings, an exhibit binder, and recommendations on remediation and recovery.

// 04

Remediate

Control changes implemented and tested; the file closed only when the gap is closed.

// 03 — Whom we serve

Engagements written for —

// 01

Boards & audit committees

Directors who require an examination outside the chain of management implicated in the matter.

// 02

Founders & owners

Owner-managers who suspect a problem and need a careful read before deciding what to do.

// 03

Counsel & insurers

External advisers requiring an investigative file built to litigation and policy-claim standards.

// 04 — Common questions

Asked & answered.

How is the engagement kept confidential?

Through counsel where possible, and on a strict need-to-know basis throughout. The file is not the company's ordinary working file.

Do you coordinate with police?

When directed by counsel and the client. Our role is the file; the criminal-justice referral is theirs.

Are your examiners credentialled?

Yes — CFE, CPA, and CBV credentials sit behind the investigators on every file.

How long does an examination take?

Triage in days; full examinations in weeks; remediation may run quietly for a quarter or two.

// Related disciplines

A short conversation costs nothing.

Thirty unhurried minutes with a partner. We will listen carefully and tell you, quite plainly, whether we are the right people for the work in front of you.

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