Invoice & Supplier Fraud Investigation
Invoice and supplier fraud investigations analyse the vendor master file, three-way matching failures, and payment trails to identify fictitious suppliers, inflated invoices, and kickback arrangements. We trace payments to bank accounts and identify links to employees or connected companies.
Our Methodology
| Phase | What We Do | Deliverable |
|---|---|---|
| Vendor analysis | Review vendor master file for suspicious entries - residential addresses, similar names, recently created suppliers. | Suspicious vendor schedule |
| Three-way match | Match invoices against purchase orders and delivery records to identify unsupported payments. | Unsupported invoice schedule |
| Payment tracing | Trace supplier payments to bank accounts and identify employee connections. | Payment tracing report |
| Kickback analysis | Identify secret payments from suppliers back to employees or connected entities. | Kickback scheme analysis and quantum |
Frequently Asked Questions
How do forensic accountants investigate invoice fraud?
Investigation involves analysing the vendor master file for suspicious entries, three-way matching of invoices against purchase orders and delivery records, tracing payments to bank accounts linked to employees, and reviewing approval workflows for control failures.
What is a kickback scheme and how is it detected?
In kickback arrangements, a supplier invoices at inflated rates or for work not done, then makes secret payments back to the employee. Forensic accountants trace both sides - overpayments to the supplier and secret return payments to the employee - to quantify total loss.
Need a forensic accountant for employee fraud?
Tell us about your matter and we will connect you with a qualified expert witness. Response within one business day.