Forensic Financial – Accounting Audit


A forensic financial-accounting audit is a financial information review to determine whether or not there is sufficient evidence to indicate the fraud or crime existence within an organization.


The Financial – Accounting Forensic Audit’s target is the illicit acts prevention and detection such as fraud, money laundering, among others.

Why is it necessary to perform a Forensic Financial – Accounting Audit?

Due to a lack of good segregation of duties in certain organizations, there is a high risk of financial mismanagement. Being the aforementioned why a Forensic Financial – Accounting Audit allows companies to prevent fraudulent situations or identify events related to money detours, money laundering, bribery, among others.

Techniques for the Forensic Financial – Accounting Audit’s execution

The forensic auditor oversees evaluating and planning the financial information review and for this purpose applies a methodology according to the nature of the Company’s activities to collect sufficient evidence.
Among the most commonly used techniques are interviews with key personnel, financial statements review, supporting documents observation, physical inspections of goods, among others.

Contents of a Forensic Financial – Accounting Audit Report

The Forensic Financial – Accounting Audit Report has the following content:

  • Objective and Scope
  • Company Identification
  • Background
  • Basis of the examination
  • Methodology
  • Procedures
  • Management analysis
  • Accounting analysis and review
  • Tax analysis
  • Equity position
  • Clarifications and conclusions
  • Annexes

Use of Forensic Financial – Accounting Audit Report

The main use of the financial-accounting forensic audit reports is to initiate legal proceedings against the defendants who performed malicious acts to the Company’s detriment. It is very important to mention that expert auditors have the power to issue such forensic financial-accounting reports.
At Vargas Alencastre García y Asociados (Vargas Alencastre Garcia & Associates), we have excellent professionals to be attentive to any consultation or quotation you may require for your represented clients.

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