Forensic audit and fraud investigation services
In short: A. George & Associates carries out forensic audits and fraud investigations for companies, partnerships, hospitals, institutions and family businesses in Kochi and across Kerala. Engagements are led by a partner who holds ICAI's certificate in Forensic Accounting and Fraud Detection (FAFD).
When money, stock or data goes missing, or when partners, lenders or insurers dispute the numbers, you need facts that will stand up to scrutiny. A forensic audit establishes what happened, how, who was involved and how much was lost.
We work discreetly, preserve evidence properly and report in a form that management, boards, insurers, banks and legal advisers can rely on.
What we investigate
Employee fraud and misappropriation
Cash and bank diversions, fictitious payroll, expense claims, unauthorised discounts and collusion with customers.
Vendor and procurement fraud
Fictitious vendors, inflated invoices, kickbacks, split purchases and bid rigging.
Inventory and asset losses
Stock shortages, pilferage, diversion of goods, and reconciliation of physical stock with records for manufacturers, traders and hotels.
Partner and shareholder disputes
Independent review of accounts, profit sharing, related-party transactions and diversion of business, for negotiation, arbitration or court proceedings.
Insurance and loan-related reviews
Quantification of loss for insurance claims, and forensic reviews requested by banks and lenders.
Fraud risk and controls
After an incident, or as a preventive step: review of controls, red-flag testing and practical recommendations to stop it happening again. See also internal and stock audits.
How a forensic engagement works
- Confidential briefing: We understand the concern, the people involved and the outcome you need.
- Scope and preservation: We agree the scope and secure books, records, emails and data before they can be altered.
- Analysis: Transaction testing, data analytics, document examination and interviews.
- Findings: A clear report setting out facts, evidence, amounts and responsibility.
- Support: Help with recovery, insurance claims, disciplinary action and legal proceedings.
Related: audit and assurance services.
Frequently asked questions
When should a business order a forensic audit?
When there are signs of fraud such as unexplained losses, stock shortages, unusual vendor payments or complaints, when partners or shareholders dispute the accounts, or when an insurer, bank or court needs an independent investigation.
Is a forensic audit different from a statutory audit?
Yes. A statutory audit gives an opinion on whether the financial statements are true and fair. A forensic audit investigates a specific concern in depth, collects evidence and quantifies loss.
Will the investigation be confidential?
Yes. We agree who is informed, work with limited access to the team, and handle records and interviews discreetly.
Can your report be used in legal proceedings?
Our reports are prepared with documented evidence and methodology so that they can support legal advice, arbitration and court proceedings. Your lawyer will advise on how it is used.
Do you take forensic assignments outside Kochi?
Yes. We undertake forensic audits across Kerala and work on site wherever the records and people are.