Audit & Assurance

When something
doesn't add up.

Fraud investigations, shareholder disputes, due diligence reviews, regulator-mandated reviews and litigation support.

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When you need a forensic audit

Forensic audits aren't routine. They're commissioned when something is wrong — suspected fraud, a shareholder dispute, a regulatory investigation, a court order. The work is investigative, the standards are evidential, and the output is often used in legal or regulatory proceedings.

We approach forensic engagements with the discretion and rigour they demand. Every document is preserved. Every interview is recorded. Every finding is corroborated.

Common engagement types

  • Fraud investigations — employee fraud, vendor fraud, procurement schemes, expense abuse
  • Shareholder disputes — minority oppression, partnership disputes, undisclosed transactions
  • Asset tracing — recovery of misappropriated funds or assets
  • Pre-litigation reviews — building or defending a financial case
  • Regulator-mandated reviews — third-party reviews ordered by a regulator
  • Insurance claim investigations — quantification and verification of claim values

How we work

Forensic work requires both technical accounting skill and investigative discipline. We use data analytics to identify anomalies, document examination to verify transactions, and structured interviews to gather context. Every working paper is documented for potential disclosure in legal proceedings.

Forensic specialism

When numbers tell
a different story.

Forensic audits are independent investigations into suspected fraud, asset misappropriation, financial irregularities, accounting manipulation or commercial disputes. The work blends audit techniques with investigative procedures — interviews, digital evidence preservation, transaction reconstruction and pattern analysis.

Unlike a statutory audit (which provides reasonable assurance on financial statements as a whole), a forensic audit drills deep into specific transactions, accounts, individuals or periods to determine what actually happened — and to produce evidence that may be used in disciplinary action, recovery proceedings, regulatory reports or court.

Common UAE forensic engagements

  • Asset misappropriation investigations — payroll fraud, expense fraud, fictitious vendors, kickbacks, stock theft
  • Financial statement fraud — revenue recognition manipulation, fictitious sales, expense capitalisation
  • Disputed acquisition adjustments — completion accounts disputes, working capital adjustments
  • Partner / shareholder disputes — drawings, profit shares, accounting for related-party transactions
  • Insurance claim support — quantification of business interruption or fidelity claims
  • Regulatory and AML investigations — transaction reconstruction in support of regulatory inquiries

Evidence handling

Forensic work requires strict evidence preservation. We follow forensic best practices for chain of custody, document collection, digital forensics coordination, and interview documentation — so the findings stand up in subsequent disciplinary, civil or regulatory proceedings.

How we engage

How a forensic audit
actually unfolds.

Confidential briefing

We meet — often outside your offices — to understand the suspected issue, the people involved, and the desired outcome. Confidentiality is critical at this stage.

Evidence preservation

We secure relevant documents, emails and systems data before suspects can alter or destroy them. Coordination with IT and (where needed) digital forensics specialists.

Investigation

Transaction analysis, pattern detection, third-party verification, interviews with witnesses and (where appropriate) suspects. Findings documented as we go.

Reporting

Formal report setting out the scope, methodology, findings and quantification. We can also provide expert witness support if matters proceed to court or arbitration.

FAQ

Frequently asked.

When should I commission a forensic audit?+
When you suspect fraud, asset misappropriation or accounting manipulation but need independent evidence before taking action. Common triggers include whistleblower reports, unexplained financial irregularities, partner disputes, or anomalies discovered during a statutory audit.
Is the work confidential?+
Yes — strictly. We typically engage under separate confidentiality agreements, work outside your normal premises if needed, and limit information sharing to a named small group of authorised individuals.
Will findings stand up in court?+
Yes — we work to forensic standards from day one, with proper evidence preservation and chain-of-custody documentation. We can provide expert witness support if the matter proceeds to court or arbitration.
How long does a forensic investigation take?+
It depends entirely on scope. A focused investigation into a specific issue may take 2 to 4 weeks. A broader investigation into multiple periods or individuals may take 2 to 4 months. We agree clear milestones and update you regularly.
What if the investigation involves the CFO or senior management?+
We routinely work directly with the board, audit committee or external counsel rather than through finance management — particularly when senior individuals may be implicated. Our independence is preserved.
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