When an audit committee should open a formal case
Signals that informal inquiry has reached its limit and a tracked anti-fraud engagement is warranted.
Read noteField Notes
Practical notes on anti-fraud audit case work, evidence handling, and Hong Kong-specific patterns.
Short articles for finance, compliance, and audit committee readers. Not legal advice.
Related-party round-tripping patterns we still see
Recurring structures in Hong Kong trading groups that turn into anti-fraud case files.
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Preserving ledger evidence after a tip-off
Practical hold steps for finance teams between the first allegation and the arrival of investigators.
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What belongs in an anti-fraud case log
The minimum fields that keep an audit committee from losing the thread of an open fraud file.
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