Engagement process
From first call to findings memo
This page shows how financial fraud review and exception testing usually move with us. Timelines flex with access quality, but the sequence stays stable.
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Inquiry and conflict check
You describe the concern. We confirm we are free of conflicting relationships and whether the question fits a review, exception testing, or a walkthrough first.
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Scoping note
We circulate a short note covering periods, entities, sample approach, deliverables, fees, and access needs. Work does not begin until both sides accept the note.
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Document request and kickoff
A tailored request list goes out. Kickoff names the document coordinator, interview calendar, and secure transfer method for vouchers and statements.
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Field testing
Reviewers select samples, trace exceptions, and hold walkthroughs. Interim questions are logged so your team is not surprised at the draft stage.
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Draft findings discussion
We walk through draft observations with your contact. Factual corrections are welcome; conclusions stay independent.
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Final memo and optional remediation
You receive the final written report. If needed, remediation support can retest cleared items on a retainer block.
Common questions
Can you start during month-end?
We can, but expect slower document retrieval. Many clients prefer a start just after close when packs are complete.
Do you replace the external auditor?
No. Fraud review and exception testing are separate from a statutory audit opinion. Findings may be shared with auditors if you choose.
What if access is limited by counsel?
We document the limitation in the memo. Testing continues on available records; unresolved items stay marked as such.