<h2>FRAUD PREVENTION AND INVESTIGATION</h2>

<h2>Fraud Risk Assessment</h2>

The purpose of the Fraud Risk Assessment (FRA) is to identify major gaps (Fraud Risk Factors) in your organization's fraud prevention processes and recommend the necessary anti-fraud controls to deter and detect fraud in your organization. We issue a customized written report on this assessment which outlines deficiencies and makes recommendations for improvement. In addition, we will develop, document and implement effective fraud prevention strategies, in conjunction with client personnel, which will help mitigate the risk of fraud.

<h2>Policies and Procedures Review</h2>

We will review all of your policies and procedures as they relate to employee misconduct and unethical behavior to determine if and how they could be circumvented. We will then issue a customized written report on this review which outlines deficiencies and makes recommendations for improvements.

<h2>Review of Accounting and Bookkeeping Journals and Transactions</h2>

We conduct a thorough review of all accounting and bookkeeping journals as well as any transactions that occur out of the ordinary course of business.

<h2>Test and Monitor Effectiveness of Fraud Prevention Controls</h2>

We test and monitor the effectiveness of fraud prevention controls on intervals which are determined by the client's needs.

<h2>Cash reviews and reconciliations</h2>

Since 9 in 10 occupational frauds involve the company's cash, we can regularly review receipts and disbursements for anomalies that can be indicators of fraud. We also offer randomized cash counts and cash reconciliations to assist in monitoring cash activities.

<h2>Proactive Fraud Specific Investigations</h2>

A Proactive Fraud Specific Investigation is conducted when there is high risk for fraud, but clear evidence of fraud is unknown. There may or may not be indications of fraud and the objective is to determine whether or not the evidence of fraud exists.

<h2>Reactive Fraud Specific Investigations</h2>

A Reactive Fraud Specific Investigation is conducted when there is high risk for fraud and there are clear symptoms or indications that fraud is occurring. Our Certified Fraud Examiner searches for and compiles the evidence necessary to ascertain the existence of fraud.

<h2>Interviewing Witnesses and Suspects</h2>

During the course of a Fraud Investigation, it is common practice to interview witnesses who may provide critical information or to conduct admission seeking interviews of suspects who may be culpable of the fraud under examination. These interviews are handled confidentially and the objective is to draw out the facts and secure a confession.