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Flagship engagement

Fraud Review Engagement

Independent examination of suspected misstatement, diversion, or irregular posting across ledgers, bank accounts, and supporting schedules.

Auditor reviewing financial documents at a desk

A fraud review engagement focuses on concrete irregularities rather than a broad opinion on the financial statements. We examine journal entries, cash movements, revenue cut-off, expense claims, and related-party paths that raise concern. Testing is exception-led: we start from indicators, then expand sample sizes when patterns appear. Work is performed by practicing auditors based in Taipei, with findings written for people who must decide whether to escalate, remediate, or close the matter.

Who it is for

Controllers, CFOs, and audit committee chairs who need an independent look at anomalies, whistleblower tips, or unexplained variances.

What you receive

A written findings memorandum with evidence references, exception classifications, and practical next steps for management or counsel.

Duration
3–8 weeks, depending on scope and record availability
Delivery
On-site in Taipei or remote document review with scheduled walkthroughs
Pricing basis
Fixed engagement fee after scoping, or day-rate for limited probes

Included

  • Scoping call and document request list tailored to the suspected issue
  • Sample selection across high-risk accounts, periods, and counterparties
  • Exception testing against source documents and authorizations
  • Interviews with process owners where access is granted
  • Draft findings discussion before final delivery
  • Final written report suitable for internal distribution

Not included

  • Formal litigation expert-witness testimony unless separately retained
  • Full statutory financial-statement audit
  • Forensic imaging of devices or criminal investigation work

How the work moves

  1. Scope

    We clarify the concern, periods, entities, and access constraints before any testing begins.

  2. Map

    We identify control points, posting paths, and accounts most likely to hold the irregularity.

  3. Test

    We select exceptions and trace them to invoices, approvals, bank evidence, and cut-off support.

  4. Report

    We document what was found, what remains unresolved, and what management should address next.

Preparation

Prepare trial balances, general ledger extracts, bank statements, and a contact for document retrieval. Restrict access only where legally required.

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