• Audit reports that are either incomplete or uncover irregularities
• Transactions for services not delivered to the company
• Limited or vague controls surrounding discretionary ability to make payments
• Discrepancies in accounting records and unexplained items on reconciliations
• Missing documents, or only photocopied documents available
• Missing inventory or physical assets
• Alterations to documents (e.g. back dating)
• Inexplicably complex transactions, or transactions for no apparent business purpose
• Disproportionate payments in excess of the value or effort provided
• Unexplained fluctuations in trade volumes or values
• Arbitrary or unexplained valuation methodology
• Undocumented or incompletely documented transactions
• High levels of related party transactions.

• An employee has control of a process from start to finish, with no segregation of duties
• A person has large financial debts and/or appears to be living beyond their means
• Staff with financial responsibilities are reluctant to take annual leave.

If you believe that a serious or complex fraud may have been committed, please Contact Us for further assistance.