Preservation
Records and data secured.
All internal audit & controls services
Internal Audit & Controls
Forensic Review and Fraud Investigation Support
When numbers do not add up, an employee leaves suddenly or a whistle-blower raises a concern, FinAura carries out a structured forensic review: records and data preserved, transactions traced, patterns analysed and documents examined. Findings are reported factually, with evidence, to support your decisions and any action by your lawyers, insurers or authorities.
- Chartered Accountant-led
- Bangalore and across India
- Reply within one business day
What is covered
What Forensic Review and Fraud Investigation Support Covers
Facts first, carefully gathered.
Tracing
Money followed through accounts.
Data analysis
Patterns across transactions.
Documents
Bills, approvals, communications.
Quantification
The amount involved.
Report
Factual, with evidence.
How the month runs
How It Works
Secure, trace, analyse, report.
Step 1
Secure
- Scope
- Data preserved
- Access controlled
Step 2
Trace
- Transactions
- Bank trails
- Approvals
Step 3
Analyse
- Patterns
- Documents
- Interviews supported
Step 4
Report
- Findings
- Amounts
- Control gaps
Your part
What We Need From You
- 01What raised the concern
- 02Access to books, bank statements and systems
- 03A point of contact sworn to confidentiality
- 04Your lawyer's details, if involved
Our part
What You Get
- Facts established with evidence
- The amount involved
- Control gaps that allowed it
- A report your advisers can use
A common question
What should a company do first when it suspects fraud?
Preserve the evidence: secure records, system access and devices before anyone is confronted, and keep the circle small.
Then establish facts before conclusions. A structured review protects the company, treats people fairly and gives lawyers and insurers what they need.
See vendor and procurement auditFindingsFactual report
AnalysisTraced and tested
EvidencePreserved
Who it is for
Who It Is For
Companies with a suspected fraud
Facts needed quickly.
Boards after a whistle-blower complaint
Independent review.
Owners after a key exit
Records to check.
Companies making insurance claims
Loss quantified.
The rules, in plain English
What the Law Says
Companies Act, 2013
Section 138
Classes of companies set out in the rules appoint an internal auditor, who may be a chartered accountant or another professional the board decides, to conduct an internal audit of the company's functions and activities.
Official source: mca.gov.inCompanies Act, 2013
Sections 134(5) and 143(3)
Directors report on internal financial controls, and the statutory auditor reports on whether the company has adequate controls that operate effectively, with exemptions for some smaller companies.
Official source: mca.gov.inCompanies (Auditor's Report) Order, 2020
Inventory and fixed assets
The statutory auditor reports whether physical verification of inventory and property, plant and equipment was done at reasonable intervals and whether discrepancies were dealt with.
Official source: mca.gov.inThis is general information, not advice for your situation; we confirm what applies to you before any work starts.
Questions we get asked
Forensic Review and Fraud Investigation Support: Questions, Answered
Is this a forensic audit under any law?
It is a private review commissioned by the company. Where regulators or courts appoint forensic auditors, that is a separate process.
Do you interview employees?
We support interviews conducted by management or lawyers with the facts and documents; we do not conduct disciplinary proceedings.
Is the review confidential?
Yes. It is run by a small team, and findings go only to the people you name.
Can you help prevent it happening again?
Yes. The report lists the control gaps, and our controls team can close them.
Often Taken Together
All 12 Internal Audit & Controls services01Internal Audit & ControlsVendor and Procurement AuditPurchases tested for approvals, rates, duplicates and related parties, with leakages reported with evidence.02Internal Audit & ControlsInternal Controls DesignApproval limits, segregation of duties, reconciliations and reviews designed for your size, not copied from a textbook.03Startups, Setup & GrowthAdvisory & Special ProjectsDue diligence, restructuring, CMA data and family business advisory, scoped as projects.04Systems & ControlsPolicies & DocumentationFinance and HR policies, employee handbooks, SOPs and business documentation.