Why Castor Vali for Forensic Audits?

• Comprehensive assessment: We examine governance, financial and operational controls, policies and procedures to assess whether they are appropriately designed and effectively applied in practice.
• Red flag identification: Our investigations identify control weaknesses and indicators of fraud, corruption, conflicts of interest, management override and other potential misconduct.
• Evidence-based findings: We combine document and records review with interviews, process walkthroughs and physical inspections where appropriate, allowing findings to be tested against day-to-day operational practice.
• Practical recommendations: Our reporting provides a risk-based assessment of identified weaknesses, supported by clear recommendations for corrective action and areas requiring further investigation.

Our Approach

• Scoping and objectives: We establish the concerns, objectives and operating context, agreeing the scope, priority risk areas, reporting requirements and relevant confidentiality or legal considerations.
• Risk assessment and planning: We develop a tailored audit plan, identifying the key personnel, systems, records, transactions and locations for review, alongside the investigative procedures required.
• Evidence preservation and collection: Where potential misconduct is suspected, we advise on preserving relevant information before collecting and reviewing evidence, maintaining an appropriate audit trail throughout.
• Fieldwork and fact-finding: We conduct targeted enquiries, which may include records reviews, transaction testing, interviews, process walkthroughs, site inspections and data analysis.
• Analysis and corroboration: We assess and triangulate the evidence to identify material exceptions, control failures, irregularities and red flags, distinguishing substantiated findings from matters requiring further investigation.
• Reporting and management briefing: We deliver a confidential report setting out our findings, supporting evidence, risk implications and practical recommendations, followed by a briefing with relevant stakeholders.

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