The primary purpose of financial transaction investigation is to identify and document specific evidence involving the movement of money, usually as part of a broader investigation into misconduct, irregularities, bribery, corruption, fraud, embezzlement, money laundering or other criminal activity that revolves around money.

Financial transaction investigations require a multidisciplinary approach involving forensic accountants, financial investigators, litigation experts, digital forensic, cyber investigation and intelligence analysts. These types of investigations are typically document-intensive, involving the meticulous examination of hundreds, thousands or even tens of thousands of records, files, receipts, logs, accounts, books, agreements and documents in order to:

• Determine what really happened

• Answer specific questions about the flow of money, such as:

  • Where did the money came from? (tracing it back to its original source)

  • Where is the money now?

  • Where has the money been?

  • Where is the money going?

• Recreate or reconstruct complex financial and transactional data

• Assess internal control and remediation

• Quantify losses

• Formulate an asset recovery plan

• Identify, secure, collect and collate additional evidence