Ledger Fraud Investigation
Forensic review of accounting records to identify ghost vendors, false invoicing, treasury manipulation, and deliberate ledger concealment.
Fraud Expert Witness is an independent global forensic accounting and financial expert witness practice. We provide court-admissible expert reports and testimony for cross-border commercial litigation, white-collar criminal defense, regulatory enforcement, asset tracing, and international arbitration across major common-law and civil-law forums.
Corporate Fraud Analysis
Mechanics of Corporate Fraud
Fraudulent schemes often rely on ghost vendors, split transactions, false invoicing, and override of ERP controls. Forensic review targets approval chains, duplicate vendor records, and intercompany netting used to conceal misappropriation.
Forensic Review Techniques
- Benford's Law analysis applied to invoice distributions and payment patterns.
- Transaction velocity modeling to identify anomalous payment cycles.
- Workflow analysis comparing approval chains against departmental baselines.
- Relationship mapping to expose circular payments and related-party vendor networks.
Court-Ready Evidence Files
Transaction data must be preserved with documented chain of custody, metadata integrity, sub-ledger reconciliation, and chronological reconstruction before inclusion in an expert report under applicable procedural rules.
Service Overview
Scope & Deliverables
Forensic review of accounting systems to uncover ghost vendors, false invoicing, treasury manipulation, and deliberate concealment within corporate ledgers and ERP environments.
Engagements are scoped to the pleaded issues, procedural timetable, and evidential standard of the forum (CPR Part 35, CrimPR Part 19, Family Procedure Rules, or arbitration rules as applicable).
Typical deliverables include:
- Formal expert witness report with statement of truth
- Supplemental or rebuttal reports where required
- Joint expert statements and meeting notes
- Oral evidence at trial or arbitration hearing