™Forensic investigations
Problem
Suspicions, reports or transactions that available records cannot explain.
Decision enabled
Enables disciplinary, corporate or legal decisions based on corroborated facts.
Explore capability→Forensic audit, financial and accounting expert witness services, risk advisory and business recovery.
Critical decisions. Grounded in evidence.
We assess strategic, operational and financial risk to prevent exposure and strengthen controls; investigate facts and irregularities, quantify impacts, and support dispute, governance and recovery decisions with financial, technological and human evidence.
Tell us what you need to resolve.
Direct and confidential contact+52 81 4624 8868
Real situations
We step in when the problem demands verifiable facts.
The entry point is not a service list. It is a situation that requires evidence to be preserved, facts to be understood and a decision to be sufficiently supported.
- 01
There is a suspected irregularity or a report has been received.
Distinguish facts, inferences and gaps before acting. - 02
A financial position must be substantiated or challenged.
Quantify and explain a defensible technical position. - 03
Actual risk exposure and control effectiveness are unclear.
Prioritize exposure, controls and governance accountability. - 04
The board needs reliable facts before deciding.
Provide the board with independent evidence for decision-making. - 05
Profitability, liquidity or operational control has deteriorated.
Identify causes and define a traceable recovery path. - 06
A transaction or critical decision must be assessed.
Assess risk, impact and scenarios before committing value.
Five capabilities
Investigate, substantiate, protect and recover.
Arnaiz B&C intervenes when facts, exposure or performance require an independent assessment and a supported decision. Professional judgment leads; technology accelerates.
Disputes, expert witness and technical resolution
Problem
Financial and accounting expert evidence in criminal, employment and commercial proceedings; technical support in disputes and out-of-court technical confrontations.
Decision enabled
Enables a defensible technical position for litigation, arbitration, claims, negotiation or mediation.
Explore capability→Risk, controls and governance
Problem
Unclear actual exposure, controls without operating evidence or insufficiently informed governance decisions.
Decision enabled
Enables remediation, oversight and responsible resource-allocation priorities.
Explore capability→Performance, recovery and enterprise value
Problem
Eroding margin, liquidity, working capital or operating control without a sufficiently explained cause.
Decision enabled
Enables scenarios, priorities and a traceable plan to recover performance and enterprise value.
Explore capability→Arnaiz Intelligence
Problem
Dispersed information, signals and findings that hinder prioritization, professional intervention and sustained follow-through.
Decision enabled
Defines what to assess, investigate and institutionalize through professional judgment supported by specialized systems.
Explore Arnaiz Intelligence→Technology and specialized systems that extend professional judgment.
Assess · Analyze evidence · Institutionalize · Receive alertsSelected experience
Experience that shows how we work.
Anonymized matters showing how a critical situation becomes usable evidence and a defensible decision without disclosing privileged information.
Issued accounting report
Operational use of bank accounts
The operational and payroll nature of bank accounts involved in a dispute had to be established.
Bank statements, payroll runs, social-security and state payroll-tax payments, trial balances, ledgers and journal entries.
A bounded technical conclusion on the use of the accounts without encroaching on legal issues outside the engagement.
Intervention and limitations
Arnaiz B&C intervention
Limited review and agreed procedures to test the recurrence, consistency and destination of disbursements.
Limitations and confidentialityAn anonymized record; identities, amounts and reserved documentation remain unpublished.
Issued expert report
Quantification of contractual obligations
A dispute required determining payments received, outstanding balances and interest under investment agreements.
Agreements, payment schedules and multi-year bank statements.
A traceable quantification separating principal, interest, taxes, identified payments, assumptions and required updates.
Intervention and limitations
Arnaiz B&C intervention
Agreement-by-agreement and transaction-by-transaction reconciliation, financial recalculation and an explicit cut-off date.
Limitations and confidentialityAn anonymized record; parties, amounts, jurisdiction and case documentation remain unpublished.
Expert work in progress
Counter-expert analysis in an asset investigation
Two reports attributed financial loss and required an independent technical review.
A multi-volume case file, bank records, accounting records, exhibits, recalculations and applicable standards.
A counter-expert structure that distinguishes recording, cash flow, payment, receipt, benefit, appropriation and loss.
Intervention and limitations
Arnaiz B&C intervention
Testing methodology, documentation, traceability, arithmetic, economic causation and individual attribution.
Limitations and confidentialityThe work is ongoing; it is not presented as a concluded expert opinion or anticipated resolution.
Forensic method
From an incident to a qualified conclusion.
Each step reduces uncertainty without obscuring assumptions, contradictions or limitations.
EVOLVING CASE FILE 01/05
Investigable questionAnalyze the incident
We define what occurred, who or what may be affected, and which decision requires support.
Evidence used to test itThe matter opens with the incident, relevant period, people and processes, and the initial information gaps.
Qualified conclusionAn investigable question and preliminary scope.
The case file incorporates this layer without losing provenance, context or limitations.
Language for decision-making
Provenance: Where the evidence came from and the conditions under which it can be used.Corroboration: What can be established by comparing independent sources.Materiality: How important a fact is to the decision through financial, qualitative, regulatory, reputational or control effects.Inference: A conclusion whose reasoning, assumptions and limitations must be explained.
Materiality and evidence governance
Relevance does not depend only on amount. An irregularity, control override or qualitative signal may be material because of its nature, recurrence or consequence. Depending on the matter, scope defines preservation of originals, chain of custody and digital integrity, access, transformation logs, interviews, retention and closure. Technology-enabled results remain subject to human review, versioning, reproducibility and client-level data separation; each control is agreed before sensitive evidence is received.
Cross-cutting capability
Arnaiz Intelligence
Technology organizes, connects and accelerates the work. Arnaiz B&C professional judgment governs interpretation, conclusions and their limitations.
ARNAIZ RISK-360™
Comprehensive Risk AssessmentStructures risk and control assessments to convert traceable evidence into reviewed findings, priorities and action plans.
A-FIS™
Arnaiz Forensic Intelligence SystemIdentifies inconsistencies, patterns and relationships in financial, operational and documentary information that require human or expert review.
SoftExpert
Moves processes, risks, audits, documents, indicators, projects and strategic planning into sustained operational management.
KomuniK™
Documents anonymous reports, supporting files and case tracking within an integrity and compliance system.
Leadership / Firm
Who stands behind the work.
Arnaiz B&C brings together a multidisciplinary team with forensic, accounting, financial, process, risk and technology expertise. Senior professional judgment guides the work so every conclusion can be explained, verified and defended.
Rodolfo Arnaiz LaraFounding partner
Rodolfo Arnaiz Lara is a Certified Public Accountant and Auditor with more than 30 years of professional experience spanning public accounting, audit, risk, forensic investigations, financial and accounting expert work, disputes and technical confrontations. He has pursued master’s-level studies in Risk Management and Corporate Compliance, is certified as an Independent Board Member, and has teaching experience. He is a member of the Instituto de Contadores Públicos de Nuevo León (ICPNL) and the Association of Certified Fraud Examiners (ACFE).
Where the engagement requires it, he participates directly in communicating and supporting conclusions before shareholders, boards, management, committees, counsel, and administrative, employment or judicial authorities.
Engagement safeguards
- Technical independence.
- Conflict assessment.
- Confidentiality and information custody.
- Quality review.
- Disclosure of assumptions and limitations.
- No guarantee of outcome.
Deliverables for management, a board or committee
- Executive briefing
- Exposure map
- Quantification and scenarios
- Expert report or technical report
- Response plan
- Support in management, board or committee sessions
Confidential assessment
Tell us what you need to resolve.
Share only the general context so we can understand the need and agree on a secure channel before receiving sensitive evidence.
Direct and confidential contact+52 81 4624 8868contacto@arnaizbc.comReach: Mexico · Central America · the Caribbean
How an engagement begins
- Initial confidential conversation.
- Conflict, independence and preliminary-scope review.
- Agreement on a secure channel before sensitive evidence is received.
At this initial stage, please share only the general context. If documentation is required, we will agree on the appropriate secure channel for receiving it.