Start With the Allegation Matrix
Convert a vague fraud concern into a scoped allegation matrix with records, tests, and boundaries.
The first forensic move is scope, not suspicion. Name the suspected act Do not write "vendor fraud" as the allegation. Write the behavior that would leave a trace: a shell vendor was created, invoices were approved without services, an employee benefited from payments, or revenue was recorded before performance obligations were met. Attach records to the act Every suspected act should point to records. A shell-vendor concern points to vendor master changes, tax forms, bank validation, addresses, approval logs, purchase orders, receiving support, payment runs, and employee master data. If there is no expected record, you may be dealing with…
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