Can the flow of funds be reconciled?
Match supplied bank, ledger and transaction records. Identify unmatched entries, timing differences and exceptions.
05 / Financial forensics
Follow the transaction. Understand the business behind it.
Reconstruct financial flows, corporate relationships and commercial context. Examine how a transaction, ownership link or payment pattern became an allegation.
Transaction reconstructionCorporate structuresCommercial context
WHO WE SUPPORT
Counsel in financial & corporate matters
WHAT WE EXAMINE
Money flows, ownership & commercial records
WHAT YOU RECEIVE
Reconciled transaction and entity analysis
THE INVESTIGATIVE SCOPE
A transfer is an event. Its purpose needs evidence.
Useful financial analysis connects entries to agreements, decisions and the commercial circumstances around them. We reconstruct those connections and make discrepancies visible.
Who held authority at the relevant time?
Review available corporate documents, mandates and decision records alongside ownership and operational roles.
What commercial event explains the payment?
Compare contracts, invoices, delivery records and correspondence with the amount, recipient and timing.
Which proposed links remain assumptions?
Distinguish documented relationships from inferences about control, benefit or purpose and identify the material needed to test them.
THE PURPOSE
Give every material payment its documentary context.
HOW AN INSTRUCTION BEGINS
The BALANCE-7 approachThe question
comes first.
We clarify the material issue, available records, authority and jurisdictions before proposing the work.
Evidence meets
independent scrutiny.
The agreed workstreams connect sources, test reasoning and identify what remains unresolved.
Findings return
to their sources.
Counsel receives a scoped record of the analysis, supporting exhibits and material limitations.
BEFORE YOU INSTRUCT
Clear questions.
Straight answers.
Is this a statutory audit or accounting certification?+
No. The engagement is an independent investigative review within an agreed scope. Regulated audit or other reserved services require the appropriate professional.
Can the review cover several companies or countries?+
Yes, where records, authority and appropriate local expertise allow. Cross-border requirements and access conditions are assessed before work starts.
What records are useful at the outset?+
The initial scope usually identifies relevant bank records, ledgers, agreements, invoices and a concise account of the questions counsel needs answered. Transfer follows acceptance.
Findings depend on record completeness and the agreed investigative scope. Accounting, tax and legal opinions are commissioned from appropriately qualified professionals where required.
LET’S EXAMINE THE QUESTION
Start with
what needs
a second look.
Tell us the jurisdiction, key date and the financial forensics question you need examined.
contact@365alteram.com +44 (0)20 4544 6626Use a brief, neutral summary. Evidence transfer and any confidentiality arrangements are agreed separately.
Truth. Evidence. Justice.FICTIONAL CASE STUDIES
Independent review in practice
Invented educational scenarios, not actual client matters or promised results.
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