When the Evidence
Needs to Follow the Money
Suspected financial irregularities require more than a second look at the numbers. Our Fraud Examination & Investigation service traces fund flows methodically, documents anomalies, and produces findings structured for what comes next — whether that's legal proceedings, board review, or internal governance action.
What This Engagement Delivers
At the end of this engagement, you'll have a structured examination report — a documented account of what the financial records show, where anomalies were identified, how funds moved, and what the evidence supports. Every finding connects back to the source material.
That documentation is built to hold up. Whether it supports legal proceedings, informs a board decision, or closes an internal inquiry, the report is prepared with the next use in mind from the first day of review.
A traceable path from question to finding
Findings are documented with the full chain of supporting evidence, so conclusions are substantiated and reproducible under independent review.
Defined scope before any work begins
The engagement is scoped in advance. Objectives are agreed upon, boundaries are set, and the process proceeds within those parameters — with no scope creep and no ambiguity.
Documentation suitable for serious use
Work product is prepared to accepted examination standards, making it appropriate for legal proceedings, regulatory review, or governance accountability purposes.
The Situation That Brings Organizations Here
Something doesn't reconcile. Maybe it's a transaction pattern that surfaced during a routine review. Maybe an employee raised a concern. Maybe external auditors flagged a discrepancy without the means to investigate further. Whatever brought the matter into view, there's now a question that the available records don't fully answer.
That gap — between what the numbers show and what they should show — is where organizations find themselves needing a structured response. Not a broad audit, not a general review. A focused examination with a defined objective and a process built to produce documented conclusions.
The concern at this stage is often less about the irregularity itself and more about what to do with it. Internal teams may lack the independence or the methodology to examine the matter objectively. Legal counsel may be involved but needs financial analysis to proceed. Leadership may need findings they can act on without jeopardizing any subsequent process.
This engagement is designed for exactly that position — when the question is serious, the stakes are real, and the response needs to be structured from the start.
"The most consequential step in any financial examination is the first one — defining what you're actually looking for, and committing to follow the evidence wherever it leads."
— Reckonwell Examination Principle
Our Approach to Fraud Examination
The Fraud Examination & Investigation service is built around a straightforward principle: every conclusion must be traceable to a piece of evidence, and every piece of evidence must be accounted for. That discipline drives the entire process — from the intake conversation through the final report.
Transaction Record Review
We review the relevant transaction records systematically — identifying entries that warrant closer attention, patterns inconsistent with stated business activity, and gaps in documentation that require explanation.
Anomaly Identification
Irregularities are identified through structured analysis rather than intuition. Each anomaly is documented with reference to the source record, the expected baseline, and the nature of the discrepancy.
Fund Flow Tracing
Where funds have moved in ways that require explanation, we trace their path through available records — documenting the movement, identifying destinations, and noting where the trail becomes unclear.
Evidence Documentation
A complete evidence log is maintained throughout — cataloguing what was reviewed, what was found, and what it means in context of the defined examination objectives.
Findings Report
The engagement closes with a structured written report — organized by finding, supported by workpapers, and written to be understood by legal counsel, executives, and governance bodies without further translation.
Independent Objectivity
Reckonwell maintains full independence from all parties to the matter. Findings reflect what the evidence shows — not what any party to the engagement would prefer to see documented.
What Working Through This Looks Like
Engaging Reckonwell on a fraud examination follows a clear sequence. There are no open-ended timelines and no undefined deliverables. Each stage has a defined purpose, and you'll know what's happening and why throughout the process.
Intake Conversation
We discuss the nature of the concern, the records available, and the objectives of the engagement. This conversation defines scope and confirms whether the engagement is a fit for the situation.
Scope Agreement
A formal engagement scope is established — defining what will be examined, what records will be needed, what the objectives are, and what the expected deliverables look like.
Active Examination
Records are collected, reviewed, and analyzed according to the agreed scope. Findings are documented as they emerge, with supporting evidence catalogued and referenced throughout.
Report & Discussion
The final report and workpapers are delivered. We remain available to discuss findings, answer questions from legal counsel, or clarify methodology with governance stakeholders.
You'll know where things stand
No black-box process. You understand what's being reviewed and what stage the engagement is in throughout the examination.
Findings won't surprise you at the end
Significant findings are communicated as they emerge, so the final report confirms what's been discussed rather than introducing new information at the close.
Work product arrives organized
The report and supporting workpapers are structured for immediate use — by legal teams, boards, or governance bodies — without requiring additional interpretation.
Investment in This Engagement
This investment covers the full examination process — from intake through final report delivery — within the agreed scope. Engagements are scoped after the initial consultation, so the work conducted reflects what the matter actually requires.
If the scope of a matter proves to require extension beyond the initial engagement, that is discussed openly and agreed upon before any additional work proceeds. There are no open-ended billing arrangements.
What's Included
Initial intake consultation to define scope, objectives, and engagement boundaries
Systematic transaction record review and anomaly identification within agreed scope
Fund flow tracing with complete documentation of movement and destinations identified
Comprehensive evidence log maintained throughout the examination process
Structured final report suitable for legal proceedings or governance review
Supporting workpapers delivered alongside the report; post-delivery availability for questions
How the Methodology Holds Up
The strength of a fraud examination lies not in the conclusions it reaches, but in the documented path from evidence to finding. That path is what makes findings usable — in court, before a board, or in regulatory proceedings.
Accepted Examination Standards
The examination process follows recognized forensic accounting standards, ensuring that methodology is reproducible and findings are defensible when reviewed by opposing parties or independent evaluators.
Evidence-Led Conclusions
No conclusion is stated in the report without a corresponding reference to the evidence that supports it. Findings are calibrated to what the records demonstrate, not to what the engagement sponsor would prefer.
Realistic Scope Setting
The initial consultation is designed to ensure that the engagement scope reflects what the matter requires and what the available records support. Findings are scoped accordingly — neither overstated nor understated.
All findings are documented in writing with supporting workpapers — no verbal-only conclusions are delivered at any stage of the engagement.
If the available records limit the conclusions that can be drawn, that limitation is disclosed clearly in the findings — not worked around or left unstated.
Each engagement begins with a defined examination objective. The process follows that objective — keeping findings relevant and the scope manageable.
What You Can Expect From Us
Every engagement with Reckonwell carries a straightforward commitment: the work will be conducted to the standards described, the scope will be followed as agreed, and the findings will reflect what the evidence supports — not what would be most convenient for any party to the matter.
If at any point the examination reveals that the agreed scope does not cover the relevant ground, that is raised with the engagement sponsor before proceeding. Nothing is assumed, and no scope is extended without discussion.
The initial consultation is how an engagement begins. It's also where you determine whether this service is the right fit for the matter at hand — with no obligation to proceed.
Methodology is documented and disclosed
The examination process is transparent. How findings were reached is documented in the workpapers, not held as proprietary process that can't be reviewed.
Scope is followed as agreed
Work stays within the defined engagement boundaries. Any change to scope is discussed before additional work is undertaken — there are no surprises in billing or deliverables.
Independence is maintained throughout
Reckonwell operates independently of all parties to the engagement. Findings are not shaped by the preferences or expectations of the engagement sponsor.
How to Move Forward
The path from concern to engagement is straightforward. Each step is described below, and none of them require a commitment before you've determined that the engagement makes sense for the situation.
Describe the Matter
Use the contact form to outline the situation briefly — the nature of the concern, what records are available, and what you're hoping the examination will determine. No comprehensive detail is needed at this stage.
Initial Consultation
We'll have a conversation to assess the matter, define whether a forensic examination is appropriate, and outline what the engagement would involve — scope, process, timeline, and deliverables.
Scope & Begin
If the engagement is a fit, we formalize the scope and begin. The examination proceeds according to the agreed parameters, with findings documented as they emerge and communicated as they develop.
Begin with a Consultation
Describe the situation. We'll outline what an examination would involve and whether this engagement is the right response to the matter you're facing.
Request a ConsultationOther Reckonwell Services
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