Forensics · USP for auditors
Fraud detection before the audit
Nine areas of review, a 0–100 risk indicator and checklists based on ledger data. Coverage depends on the data, and findings require professional investigation.
9 detection domains
What we look for in your data
Every domain returns a list of suspicious entries, a statistical reference and a recommended auditor action.
Benford's law
First-digit distribution across all amounts. Deviation from the expected curve signals potential manipulation.
↳ χ² test, MADRound numbers
Suspiciously frequent round amounts (1.000, 5.000, 10.000) - often an indicator of estimates or plug figures.
↳ Frequency analysisDuplicates
Identical amounts in the same period, same counterparty + date, multiple postings of the same reference number.
↳ Fuzzy + exact matchRelated parties
Transactions with related parties (personal identification number list of directors, owners and related entities). Cross-check with the register.
↳ OIB graphProcurement anomalies
Split invoices below approval limits, new suppliers with large amounts, seasonal outliers.
↳ Threshold + outlierCash anomalies
Unusually frequent cash transactions, cash on hand above limits, weekend cash postings.
↳ Time seriesPeriod-end heatmap
Concentration of postings in the last 5 days of a month / quarter - often an indicator of earnings management.
↳ HeatmapRevenue recognition
Reversals after period-end, unusual rebates, revenue without associated cost.
↳ Matching testBackdating
Difference between posting and document dates > 30 days, posting to a closed period, retrospective adjustments.
↳ Date diffAudit checklist
40+ items, filled in automatically
A standard audit programme with automatically generated results for each item. Manual notes, audit sign-off and export to a working paper.
- Standard MSRevS 570 programme
- Custom checklist by client / industry
- Auto-link to supporting entries in the general ledger
- Sign-off + audit trail (who, when, what)
Frequently asked questions
Forensics - frequently asked questions
Scan the general ledger before you start the audit.
Send us a CSV - we will return a risk score, 9 domains and an audit checklist on your data, live.