ARNAIZ B&C
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Capability 01

Forensic investigations

Forensic audits, investigations and independent fact reconstruction

Question this capability helps answer

What happened, how did it happen and what evidence can support the conclusion?

Our forensic audit and investigation work examines signals of fraud, irregularities and conduct requiring independent reconstruction. The objective is not to confirm a suspicion; it is to preserve sources, test explanations and distinguish corroborated facts from inference.

Situations addressed

  • Suspected or reported fraud, corruption, conflict of interest or misappropriation.

  • Transactions, payments or movements that available records cannot explain.

  • Potential manipulation of financial information, records, approvals or controls.

  • A board, committee or management team needs facts before acting.

What Arnaiz B&C does

  1. 01

    Frames the hypothesis and corroboration standard without prejudging responsibility.

  2. 02

    Preserves and organizes relevant documents, data, records and testimony.

  3. 03

    Reconstructs transactions, flows, decisions, access and relationships.

  4. 04

    Tests alternative explanations and documents matches and contradictions.

  5. 05

    Quantifies potential financial loss and distinguishes proven facts, inferences and unresolved gaps.

Evidence and deliverables

  1. 01

    Chronology and source map with provenance and traceability.

  2. 02

    Reconstruction of transactions, flows and decision points.

  3. 03

    Matrix of corroboration, contradictions and unresolved matters.

  4. 04

    Findings report with supporting schedules, limitations and action lines.

When to involve Arnaiz B&C

  • Before interviewing or confronting key individuals.

  • When evidence may be lost, altered or dispersed.

  • When the matter may escalate to a disciplinary, corporate or legal decision.

Sources that may be reviewed

  • Accounting records, subsidiary ledgers, journal entries, banking documentation and transactional files.

  • Contracts, invoices, procurement files, approval records and system logs.

  • Public sources and legal, corporate, regulatory or court records relevant to the scope.

  • Communications, interviews and other human sources, documented and corroborated in accordance with the engagement.

Client participation

  • Appoint the decision owner and a liaison for controlled access to information.

  • Provide context and facilitate sources; the firm retains independence over testing and conclusions.

  • Participate in scope, checkpoints and communication of risks, assumptions and limitations.

  • Coordinate privilege, confidentiality and communications with counsel where applicable.

Continuity

Related methods and capabilities

  • Preservation, triangulation, rebuttal and materiality analysis.
  • Disputes and expert services when findings require third-party scrutiny.
  • Risk, controls and governance to translate root causes into preventive action.

Explicit limitationA signal is not fraud. Every conclusion must state scope, evidence reviewed and alternative explanations considered.

Confidential assessment

Tell us what you need to investigate.

Share the general context without attaching sensitive evidence. The initial conversation will help determine whether this capability and the timing of the intervention are appropriate.

Tell us what you need to resolve.