Forensic Services

Michael is a Certified Fraud Examiner (certified by the Association of Certified Fraud Examiners) and worked as a fraud investigator as part of a corporate internal audit organization during the 1980’s and 1990’s.  Developing scopes of work and a plan for identifying irregular transactions that can disclose fraudulent transfers or embezzlement of funds can be provide for a successful investigation outcome.  Most fraudulent activity can be traced to poor systems of internal accounting or operating controls, so the first place to look is a lack of adequate systems of control.  We can assist in determining whether funds were diverted and converted and how those funds were diverted by perpetrators. 

Fraud engagement we have worked with clients to resolve include the following:

  • Unauthorized company credit usage
  • Contractor and employee collusion through padded invoices and sharing overpayments
  • Fictitious vendor payments
  • Multiple payments to vendors
  • Contractor payments padding invoices with excess hours for employees not on payroll
  • Misappropriation through employee expense account reimbursements

We can assist in developing cost-effective internal controls to reduce the likelihood of irregular activities and if inappropriate financial or operating activity is detected, we’ll work with management and local law enforcement to identify, measure and recover assets lost through fraudulent activities.