Ledger Fraud Investigation
Forensic review of accounting records to identify ghost suppliers, false invoicing, treasury manipulation, and deliberate ledger concealment.
Fraud Expert Witness is an independent UK forensic accounting and financial expert witness practice based in London. We specialise in asset tracing, ledger fraud investigation, business valuation disputes, economic loss quantification, and regulatory defence work for solicitors, barristers, corporate boards, and London-seated arbitral tribunals.
Corporate Fraud Analysis
Mechanics of Corporate Fraud
Fraudulent schemes often rely on ghost suppliers, 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 modelling 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 CPR Part 35 or CrimPR Part 19.
Service Overview
Scope & Deliverables
Forensic review of accounting systems to uncover ghost suppliers, 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