Independent investigations
Independent answers for the board table.
When an allegation reaches the board, the audit committee or the promoter family, you need the facts quickly, quietly and independently, in a form that stands up to regulators, auditors and courts.
- Independent of management and of your statutory auditor
- Reporting lines agreed with the committee from day one
- Discreet engagement that protects the business, the complainant and the accused
A senior specialist is available immediately to talk your matter through, before any assignment.
Speak to an expert- Investigations for corporates in India and overseas
- 1,250+Investigations for corporates in India and overseas
- Market intelligence assignments
- 500+Market intelligence assignments
- Years investigating corporate misconduct (since 2007)
- 19+Years investigating corporate misconduct (since 2007)
- Countries where we have investigated
- 11+Countries where we have investigated
Exhibit · SF-BI
Independent investigations for boards and audit committees
- Handling
- Strictly confidential
- First contact
- Senior specialist
- Evidence
- Chain of custody
- Coverage
- India & 11+ countries
In short
When allegations involve management, the promoter group or significant financial misconduct, the audit committee or the board, not the management being questioned, should commission an independent investigation with agreed reporting lines. Spectra Forensics is independent of management and of your statutory auditor, preserves evidence to evidentiary standards and reports directly to the committee.
Talk it through with a senior specialistWhen clients call us
Moments that call for an independent view
A whistleblower complaint reaches the committee
Allegations that need an independent answer.
An auditor raises a concern
Including potential fraud reporting under section 143(12).
Money, stock or data appears to be missing
Losses that management cannot explain.
A bribery or corruption allegation
Domestic or cross-border, involving employees or agents.
Concerns about a senior executive
Conflicts of interest, related-party dealings or misuse of authority.
A regulator or lender asks questions
And the board needs facts before it responds.
Guide
What you need to know
Why should the audit committee commission the investigation?
Independent commissioning protects the integrity of the findings, the confidentiality of the whistleblower and the directors themselves. Where management may be conflicted, the committee sets the scope, receives the report and decides the response.
What are the directors’ responsibilities?
Under section 177 of the Companies Act 2013 the audit committee oversees the vigil mechanism and internal financial controls, and directors are expected to act on credible information about fraud. Auditors who have reason to believe a fraud is being committed by officers or employees have reporting duties under section 143(12). A documented, independent investigation is the board’s evidence that it acted.
How do you keep it confidential?
Most work (data preservation, records review, background research) happens without alerting the people involved. Interviews are scheduled once evidence is secure, and the circle of knowledge is limited to those the committee approves.
- Investigation report to the audit committee or board
- Evidence file with documented chain of custody
- Root-cause analysis and control recommendations
- Support for regulatory, legal or disciplinary next steps
What to expect
What happens after you get in touch
- 01
Consult a senior specialist
A senior specialist is available immediately to listen to what has happened and talk through your options, before any assignment. No names or documents are needed at this stage.
- 02
A proportionate scope
We suggest the right next step, from a preliminary review to a full engagement, with the team, approach and fee basis agreed before work starts.
- 03
Evidence first, discreetly
Work starts by securing records, devices and data before anyone connected to the matter is alerted.
- 04
Findings you can act on
A clear, evidence-backed report for your board, lender, counsel or regulator, with support for the next legal, disciplinary or commercial step.
Why Spectra Forensics
Independent, discreet, evidence-led
Frequently asked questions
Can the investigation stay confidential from employees?
Yes. Most of our work happens without alerting the people involved; interviews are planned for when the evidence is secure.
Will the findings be usable in court or before a regulator?
Yes. We collect and handle evidence with a documented chain of custody and report in a form suitable for legal advisers, auditors, regulators and, where needed, criminal complaints or civil claims.
Why not ask the statutory auditor to investigate?
Their role is the audit opinion, and they may themselves have reporting duties. An investigator independent of both management and the auditor gives the committee a clean, separate view.
Do you work with the company’s lawyers?
Often through them, which helps preserve privilege. We coordinate with internal and external counsel throughout.
Speak to us in confidence