servicesfraud investigation, reviews & valuations
Fraud Investigation, Reviews & Valuations
Investigations, financial reviews, dispute support and valuations from Kampala. A file a board, a funder or a court can follow.
The fileFrom a mandate to a report.
Build progress000%
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01 — 05
A mandate.
Who instructs us, who may rely on the report, and the period and records in scope. It is written down, and a conflict check comes first, before any work begins.
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02 — 05
The records.
Source records are identified and copies secured where the mandate allows. The chain of what we examined is documented as we go, not reconstructed later.
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03 — 05
The exception.
Transactions are rebuilt from source and the exceptions tested. What the records show is kept apart from what they do not.
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04 — 05
The report.
A factual report with schedules and, where scoped, a valuation or dispute annex. Fact, inference and what we could not test each sit under their own heading.
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05 — 05
Your turn.
Everything you have just seen starts with one conversation. Tell us what you know, and we will confirm scope and who may rely on the report.
Evidence that stands up when a board, funder, or regulator asks what happened, and what it is worth.
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A written mandate first.
Scope, period, records and intended users are set in an engagement letter. No open-ended fishing exercises, and no alleged wrongdoers named in marketing copy.
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Evidence that can be re-performed.
Working papers show the path from source record to conclusion so a board, funder, regulator or counsel can follow it. Fact, inference and what we could not test are kept apart.
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Partner-led, confidential.
Sensitive mandates are led by engagement leadership in Kampala. Access to the file is limited, and we report to those who instructed us, not to a wider audience unless the letter says so.
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Independent, or we decline.
Where we are, or expect to be, the external auditor, work that would create a self-review threat is restricted or declined. We never take on management’s responsibility.
Four mandates. One standard of evidence.
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01
Investigations
Find out what actually happened.
Fact-finding on suspected fraud, misappropriation, procurement irregularity, or grant misuse. We preserve and examine records, interview where the mandate allows, and report findings the board or instructing counsel can act on.
Findings report for the board or counselDiscuss scope
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02
Financial reviews
Comfort, short of a full audit.
Structured reviews of books, cash, payroll, related-party balances, or use of donor funds when a board or funder needs comfort short of a full investigation or a statutory audit. Procedures and the form of report are agreed in writing.
Agreed-procedures reportDiscuss scope
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03
Dispute support
Findings that hold up when questioned.
Accounting analysis and documented findings for shareholder, contract, employment, or donor disputes. We work to the instructions of the board or counsel, keep a file that can be explained, and stay inside the facts we tested.
A documented file that can be explainedDiscuss scope
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04
Valuations
A figure you can trace back.
Business, share, or asset valuations for transactions, buy-outs, reporting, or dispute contexts. Assumptions, methods, and limitations are stated so users can see how the figure was reached.
Valuation report with stated assumptionsDiscuss scope
What the report is.
And what it is not.
How the file is built
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Limit 01
Not a police investigation.
We establish facts from records, and from interviews where the mandate allows. Whether to refer a matter to the police, the DPP or a regulator is the board’s decision, taken on our findings.
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Limit 02
Not legal advice.
We work to the instructions of the board or counsel and stay inside the facts we tested. What those facts mean in law is for counsel to say.
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Limit 03
Not an audit opinion.
An investigation or a review is fact-finding under ICPAU professional standards, not a statutory opinion on the financial statements. Where we are the external auditor, self-review work is restricted or declined.
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Limit 04
No invented numbers.
Valuations state their assumptions, methods and limitations so the reader can see how the figure was reached. We do not invent comparable-company names or unpublished deal multiples.
From the insights.
All insights-
A model is not an audit trail
The record is what went in, how it was run, what came out, and who accepted it.
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Full-population testing works only when the rule comes first
A data tool can read every line. The procedure is still the question, the rule, the frozen list, and the person who looked.
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Donor and statutory reporting: one trail from report to ledger
A donor pack and the statutory statements hold when the same shilling can be found in both, with an owner and a map back to the ledger.
Suspected fraud, a dispute, or a figure to defend.We’ll bring the evidence
Tell us the entity, the facts as you know them and who needs the report. We will confirm scope, independence and who may rely on it before any work begins.
Discuss scope