Forensic Audit & Fraud Investigation Services.
Our team of Certified Fraud Examiners (CFE), Chartered Accountants, and licensed forensic specialists uncovers financial irregularities with evidence-driven precision — protecting organisations, shareholders, and stakeholders.
What is a Forensic Audit?
A forensic audit goes far beyond a statutory or external audit. Where a standard audit provides assurance over the accuracy of financial statements, a forensic audit is a targeted, evidence-driven investigation designed to identify, document, and analyse financial misconduct — including fraud, misappropriation of assets, and financial misrepresentation.
Forensic audits are commissioned when organisations suspect internal fraud, face shareholder disputes, must respond to regulatory inquiries, or require robust financial evidence for civil or criminal proceedings. Every engagement is conducted with rigorous methodology to ensure findings are defensible, accurate, and appropriately documented — ready to inform legal, regulatory, or corporate governance processes as needed.
When is a Forensic Audit Required?
Suspected Fraud & Embezzlement
When internal controls flag anomalies or staff suspect misappropriation of funds.
Shareholder & Partnership Disputes
Independent financial analysis to resolve disagreements over profit-sharing, valuations, or contributions.
Asset Tracing & Recovery
Systematic tracing of funds or assets that have been concealed, diverted, or transferred improperly.
Unexplained Financial Losses
Investigating variances between reported performance and actual cash flows that cannot be reconciled.
Regulatory & Compliance Inquiries
Supporting organisations responding to inquiries from the FTA, CBUAE, SCA, or other authorities.
Insurance & Litigation Claims
Quantifying financial losses and preparing substantiated reports for insurance or legal proceedings.
How Delphi's Forensic Team Helps
Transaction Analysis & Data Mining
We interrogate large volumes of financial data — general ledger entries, bank records, ERP exports — to identify irregular patterns, duplicate payments, and hidden transactions that would escape manual review.
Background Investigation & Fact-Finding
Our investigators conduct structured interviews, document reviews, and open-source intelligence gathering to build a factual timeline of events and identify parties of interest.
Loss Quantification
We calculate the precise financial impact of identified misconduct — including direct losses, consequential damages, and unjust enrichment — using defensible, professionally supported methodologies.
Reporting & Litigation Support
Our reports are structured to meet the standards required by courts, arbitration panels, and regulators. Where required, our experts can provide written expert opinions and attend proceedings.
A Team Built for Complex Investigations
Every engagement is staffed by professionals holding internationally recognised credentials — ensuring rigour, objectivity, and methodological soundness from day one.
Certified Fraud Examiner
The gold standard in fraud investigation, issued by the Association of Certified Fraud Examiners (ACFE). Our CFEs specialise in detecting, investigating, and deterring fraud.
Chartered Accountant
Qualified accountants with deep expertise in financial reporting, audit standards, and regulatory compliance — the bedrock of every forensic engagement.
Certified Public Accountant
Internationally recognised accounting professionals skilled in financial statement analysis, tax, and complex transaction review.
Certified Internal Auditor
Specialists in internal control frameworks and operational risk — essential for assessing control breakdowns that enable fraud.
Chartered Financial Analyst
Expert practitioners in financial modelling, valuation, and investment analysis — critical for loss quantification and asset valuation in disputes.
Multi-Disciplinary by Design
Each investigation is staffed by a tailored team drawn from our credentialled specialists — ensuring the right expertise is applied at every stage, from initial triage through to final reporting.
Our Investigation Process
Initial Triage & Scoping
We meet with key stakeholders under strict confidentiality to understand the nature of concerns, assess the scale of the potential issue, and define the investigation's scope, objectives, and timeline.
Data Preservation & Collection
We identify, secure, and preserve all relevant financial records, electronic data, and documentation in a forensically sound manner — ensuring evidence integrity is maintained throughout.
Investigation & Analysis
Our CFE and CA professionals conduct in-depth transaction analysis, data mining, background checks, and structured interviews to reconstruct events and identify the source and extent of any irregularities.
Reporting & Follow-Through
We deliver a comprehensive, structured report with findings, supporting evidence, and recommendations. Where appropriate, the report is prepared to standards suitable for legal or regulatory proceedings.
Frequently Asked Questions
Have a question not covered here? Reach out to our team for a confidential discussion.
You should consider a forensic audit as soon as you have a reasonable concern — not just certainty — of financial irregularity. Early engagement allows evidence to be preserved and limits further potential losses. Common triggers include unexplained variances in financial performance, whistleblower reports, or discrepancies identified during a routine audit.
All forensic engagements are governed by a strict confidentiality agreement from the outset. Our team operates on a need-to-know basis, communications are secured, and findings are shared exclusively with the authorised parties agreed at engagement. We are experienced in managing sensitive investigations with the discretion that is required.
The appropriate level of disclosure is agreed with management at the outset. In many cases, investigations are conducted discreetly — with access to systems and records arranged without alerting subjects of the investigation. We advise on the optimal approach based on the specific circumstances and risk of evidence compromise.
Where an engagement is scoped accordingly, our reports and findings are prepared to standards appropriate for use in civil proceedings, arbitration, or regulatory submissions. Our credentialled experts are available to provide written expert opinions and, where required, to support proceedings directly. We approach this with care and professionalism — not as a default assumption, but as a capability we are well prepared to deliver.
Duration varies significantly based on the complexity of the matter, the volume of data involved, and the scope of the investigation. Focused, well-scoped engagements may conclude in two to four weeks. Complex, multi-party investigations involving large datasets or cross-border elements may take several months. We provide a realistic timeline estimate after the initial triage and scoping phase.
A clear outcome is valuable in itself. A properly documented forensic review that finds no evidence of misconduct provides leadership, shareholders, and stakeholders with independent assurance. It also strengthens internal governance and demonstrates due diligence — which may be relevant to regulators, insurers, or counterparties.
Act Before the Damage Multiplies.
Financial irregularities rarely resolve themselves. Speak with our Certified Fraud Examiners in complete confidence — every conversation and engagement is held to the strictest standards of professional confidentiality.
Contact Our Forensic Team