Anti-fraud audit case engagement
Open, investigate, and track a fraud-related audit case from first allegation through closing memorandum.
- Format
- Investigation engagement with tracked case file
- Typical duration
- Typically 4–12 weeks depending on entity count and record access
- Location
- Client premises in Hong Kong; Central office working papers
- Fee basis
- Quote based on scope; day rates from HK$12,800
Who this is for
Audit committees, CFOs, and compliance leads who have received a whistleblower tip, discovered an unexplained inventory or cash variance, or been asked by directors to establish whether irregular payments or related-party dealings amount to fraud.
Result you receive
A numbered case file with intake notes, evidence log, testing schedules, interview summaries, findings memorandum, and a clear close or referral recommendation. Status is recorded at each milestone so the committee can see whether the matter is in fieldwork, review, or closed.
What is included
- Engagement letter and conflict check
- Case intake and allegation framing
- Evidence hold guidance and document request list
- Ledger, bank, and control testing relevant to the allegation
- Interview planning and written summaries
- Interim status notes for the designated client contact
- Draft and final findings memorandum
What is excluded
- Litigation advocacy or appearing as counsel in court
- Criminal prosecution decisions (we may refer findings to counsel or authorities when instructed)
- Continuous monitoring retained as a standing subscription
- Reconstruction of destroyed accounting systems beyond agreed forensic recovery steps
How the work runs
- Intake — confidential briefing, entity map, and preliminary risk of evidence loss.
- Scoping — written plan, fee estimate, and access requirements.
- Fieldwork — testing and interviews against the case plan.
- Reporting — findings, limitations, and recommended next steps.
- Close — case status set to closed or handed to counsel / management for action.
Preparation
Please do not forward raw allegation emails to large distribution lists before speaking with us. Designate one client contact, preserve original electronic records, and list subsidiaries or bank accounts that may be in scope.
Constraints
Work in Hong Kong is performed under engagement terms governed by Hong Kong law. Access to records outside Hong Kong may require local counsel and additional time. We do not accept engagements where independence is impaired.
Next step
Request a case assessment or review how we track cases from open to close.