I have attached a link to an article on preparation of forensic reports by Mary Muchemi one of my former colleagues at KPMG Kenya.
https://www.icpak.com/wp-content/uploads/2015/11/Forensic-audit-reports-that-count-a-step-by-step-approach1.pdf
I hope it will be helpful.
I will add the following:
Forensic reports must always be factual, if not they do not qualify as such, they are just work in progress.
The integrity of the investigation process must always be maintained - any doubts about the investigation process waters down an investigation report and its impact
Hello. We are victims of fraud in Kenya. What we do?
ReplyDeletedear Dmitriy. The first stem is to assess the issue as management and decide on the following:
ReplyDelete1) Is the value of the potential loss worth spending time and money on an investigation process? if its is, then contact a forensic investigator - i can help on this
2)Given the corruption levels in Kenya, where the victim can soon turn to be the accused, evaluate whether reporting the matter to the police is worth it. if you don not intend to peruse the matter in criminal proceedings, then don't report. If you are an organization that intend to operate in the country, it is good to demonstrate that you dont tolerate fraud. Take disciplinary action and report to the police.
3) Take action to ensure that this doesn't happen again - if you are an individual, be careful of who you do business with, dont just trust anybody. if you are an organization assess the control weaknesses and address them.
This is non profit organization, sent humanitarian container and became victim of fraud.
ReplyDeleteDo you wish to pursue the matter further?
Delete