Kehinde Kassim & Co.
For most of its history, forensic accounting was a reactive discipline: something went wrong, and forensic accountants were called in to reconstruct what happened. That model is changing. Boards and audit committees are increasingly using forensic techniques proactively — to identify control weaknesses and behavioural patterns before they materialise as material losses.
Several recurring patterns deserve standing review. Unusual journal entries posted late in the closing period — particularly those that round to convenient numbers. Vendors whose registered details match employees on a small subset of fields. Expense claims that consistently sit just below approval thresholds. Recurring "corrections" to the same general ledger accounts.
None of these is conclusive on its own. The value comes from looking at them together, periodically, against a defined baseline.
You do not need a full forensic team in-house. What you need is a quarterly diagnostic — typically run by your audit committee through external advisors — that examines a defined set of indicators and reports exceptions. The cadence matters more than the depth: small things flagged early are far cheaper to resolve than large things uncovered late.
If your quarterly review surfaces a credible indicator, the next step is a scoped forensic engagement — focused on a specific population of transactions, with a defined timeline and a clear governance interface. This is exactly the work our forensic professionals deliver: fraud examination and investigation, business valuation, economic loss quantification, litigation support, and asset recovery.
Small things flagged early are far cheaper to resolve than large things uncovered late.
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