ServiceInvestigations
Fraud and whistleblower investigations
When money goes missing or a complaint lands, establish what happened, who was involved and how much was lost, with evidence that stands up.
When to call us
When to call us
A whistleblower complaint has arrived
Investigate independently, protect the whistleblower and give the audit committee an answer it can defend.
You suspect fraud or embezzlement
Losses that do not add up, a vendor that looks wrong, an employee living beyond their means.
Kickbacks or fronted vendors
Your own staff on both sides of a contract, or a vendor that exists only on paper.
Senior people are accused
When the allegation reaches management, an independent investigation is the only credible answer.
What we do
What we do
Triage the allegation
Assess the complaint quickly, decide what must be preserved and plan the investigation before anyone is alerted.
Reconstruct the transactions
Follow the documents and the money through your books, bank records and the counterparties’ records.
Recover digital evidence
Emails, chats, devices and system logs, collected in a forensically sound way.
Interview
Structured interviews with witnesses and those involved, sequenced so evidence is not lost.
Quantify the loss
How much was taken, over what period and through which route.
Report and fix
A report for the board or audit committee, with the control gaps to close so it does not happen again.
How we work
How an investigation runs
- 01
Preserve
Secure documents, data and devices before they disappear.
- 02
Investigate
Records, money trail, digital evidence and field enquiries.
- 03
Confront
Interviews with the people involved, once the evidence is in place.
- 04
Report
Findings that separate proven facts from suspicion, ready for action or for court.
Why Spectra Forensics
Why clients hire us
We investigate on the facts. Sometimes they confirm the allegation; sometimes they clear the accused and point to a different problem. Either way, you can act on them.
1,250+ fraud investigations since 2007, and ₹2,000 Cr+ in siphoned funds identified across our cases.
- 011,250+ investigations since 2007
- 02Independent of management, reporting to whoever commissions us
- 03Whistleblower identities protected throughout
- 04Evidence gathered so it holds up before regulators and courts
Questions
Frequently asked questions
01Who should commission a fraud investigation?
Usually the audit committee or board when senior people are involved, and management for operational frauds. What matters is that the investigation is independent of the people being investigated.
02How do you protect the whistleblower?
We keep the whistleblower’s identity out of our enquiries and reports, plan interviews so the source cannot be inferred, and advise on preventing retaliation.
03What if the complaint turns out to be false?
Then our report says so, with the evidence. Clearing people who have been wrongly accused matters as much as finding fraud.
04How long does an investigation take?
A focused investigation often takes four to eight weeks. Complex, multi-year frauds take longer. We give you early findings as soon as they are reliable.
05Is this different from an anti-bribery investigation?
Yes. Here the company is the victim: money is taken from it. Anti-bribery work deals with payments made by the company or its agents to win an advantage. We cover both.
Proof
Case files from this service
Real matters, anonymised. Client names, places and identifying details are withheld.
~₹5 Crundue benefit quantified
The CEO's Three Vendors
A subsidiary CEO routed a rural retail rollout through vendors fronted by his own associates. The money trail led back to him.
- Procurement reconstruction
- Corporate and statutory records
- Ground intelligence
- Funds-flow tracing
14 yrsundisclosed vendor relationship
Fourteen Years on Both Sides
For fourteen years, the man who approved a manufacturer's transporters was also its transporter.
- Digital forensics
- Relationship mapping
- Financial review
- Asset searches
Clearedleadership, on fraud and favouritism
The Budget That Wasn't Blown
An anonymous letter accused a school's leadership of a fivefold budget overrun and favouritism. The facts cleared them and surfaced a different risk.
- Spend reconstruction
- Independent price discovery
- Vendor integrity assessment
- Recruitment and pay review
~₹6 Crbenefit to the manager and family quantified
The Villa on the Office Laptop
A key-account manager granted customers settlements he had no authority to give, and took a share back over many years. His own records showed where the cash went.
- Digital forensics
- Source and application of funds
- Corporate and related-party mapping
- Asset searches
₹1+ Crbad-debt exposure quantified
The Customer That Didn't Exist Yet
A logistics company signed a credit contract with a customer a week before it was incorporated, and paid the customer's sister company to move goods that may never have moved.
- Document and transaction review
- Corporate and tax records
- Transaction analytics
- Personal financial review
~12%of billed contract headcount not real
Workers Who Never Clocked In
A garment manufacturer paid wages and statutory dues for contract workers who did not exist, through a labour contractor and its own time office.
- Payroll and attendance analytics
- Physical headcount verification
- Statutory records reconciliation
- Contractor financial review
Client names and identifying details are withheld to protect confidentiality. Specific references and client experiences can be shared on request, with the client’s consent.
Talk to us first
Not sure what you need? Ask us.
Initial guidance is free and confidential. Tell us what has happened, and a senior member of our team will help you decide the right next step, even if that step is not an engagement.
Investigations
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Confidential consultation
Discuss your matter with a senior expert.
Tell us what has happened. We will listen, advise on immediate next steps, and propose a scope, in strict confidence.