Forensic Audit & Investigation
At OB, we provide comprehensive forensic audit and investigation services that detect, investigate, and prevent fraud and financial misconduct. Our certified fraud examiners and forensic specialists uncover financial irregularities, preserve evidence, and provide expert support for legal proceedings through systematic investigative techniques.
About OB Forensic Audit Services
Expert forensic investigation expertise backed by decades of experience in fraud detection and financial misconduct investigation
For over twenty years, OB has been a trusted partner in forensic audit and investigation, helping organizations across industries uncover fraud, investigate financial misconduct, and strengthen fraud prevention controls. Our team of certified fraud examiners, forensic accountants, and investigative specialists brings unparalleled expertise to every engagement, combining technical precision with investigative acumen.
Financial Statement Fraud Investigation
Comprehensive investigation of financial statement manipulation, earnings management, and accounting irregularities through detailed forensic analysis.
Asset Misappropriation Investigation
Systematic investigation of asset theft, embezzlement, and fraudulent disbursements through transaction tracing and forensic accounting techniques.
Corruption & Bribery Investigation
Thorough investigation of corruption schemes, bribery allegations, and conflicts of interest through document analysis and forensic interviewing.
Core Forensic Audit Services
Comprehensive investigative solutions delivered with OB's signature expertise and forensic precision
Fraud Risk Assessment
Service Components
- Fraud risk factor identification and assessment
- Internal control vulnerability analysis
- Fraud triangle analysis (opportunity, pressure, rationalization)
- Employee fraud risk profiling and assessment
- Third-party and vendor fraud risk evaluation
- Industry-specific fraud risk benchmarking
- Fraud prevention control effectiveness testing
- Fraud risk management framework development
OB Advantage
Our fraud risk assessment identifies vulnerabilities before they can be exploited, enabling organizations to implement proactive fraud prevention measures and controls.
Financial Statement Fraud Investigation
Service Components
- Revenue recognition fraud investigation
- Expense manipulation and understatement analysis
- Asset overstatement and inventory fraud investigation
- Liability understatement and off-balance sheet analysis
- Earnings management and smoothing investigation
- Related party transaction analysis
- Financial ratio and trend analysis
- Benford's Law and digital analysis application
OB Advantage
Our financial statement fraud investigations combine accounting expertise with forensic techniques to uncover manipulation and provide evidence for potential legal action.
Asset Misappropriation Investigations
Service Components
- Cash theft and skimming investigation
- Check tampering and forgery analysis
- Payroll fraud and ghost employee investigation
- Expense reimbursement fraud analysis
- Inventory theft and shrinkage investigation
- Fixed asset misappropriation analysis
- Vendor fraud and kickback investigation
- Computer and cyber fraud investigation
OB Advantage
Our asset misappropriation investigations trace fraudulent transactions, identify perpetrators, and quantify losses to support recovery efforts and legal proceedings.
Why Choose OB for Forensic Audit?
Discover the unique advantages of partnering with OB for comprehensive forensic investigation
Certified Forensic Expertise
OB's forensic team includes certified fraud examiners and forensic accounting specialists with extensive investigative experience.
- Certified Fraud Examiner (CFE) professionals
- Forensic accounting certification and training
- Legal and regulatory investigation expertise
- Digital forensics and e-discovery capabilities
- Expert witness testimony experience
Advanced Investigative Techniques
We leverage advanced forensic techniques and technology to uncover fraud and preserve evidence effectively.
- Advanced data analytics and forensic technology
- Digital forensics and computer investigation
- Transaction tracing and funds flow analysis
- Forensic interviewing techniques
- Evidence preservation and chain of custody
Comprehensive Legal Support
We provide end-to-end forensic investigation support from detection through litigation support and expert testimony.
- Litigation support and evidence preparation
- Expert witness testimony and support
- Regulatory investigation assistance
- Insurance claim support and documentation
- Recovery and restitution support
OB's Forensic Investigation Methodology
Our systematic approach to detecting, investigating, and preventing fraud and financial misconduct
Fraud Detection
Systematic identification of fraud indicators, anomalies, and red flags through data analysis and risk assessment.
Investigation Planning
Strategic investigation planning, evidence preservation planning, and legal consideration assessment for effective investigation.
Evidence Collection
Comprehensive collection and preservation of documentary, digital, and testimonial evidence with proper chain of custody.
Analysis & Reporting
Detailed analysis of evidence, quantification of losses, and comprehensive reporting for legal and recovery purposes.
Specialized Forensic Audit Services
Advanced investigative solutions for complex fraud schemes and specialized misconduct investigations
Digital Forensics & E-Discovery
Digital Forensic Services
- Computer and device forensic analysis
- Email and communication investigation
- Social media and digital footprint analysis
- Data recovery and deleted file analysis
- Network and system intrusion investigation
- E-discovery and electronic evidence management
OB Expertise
Our digital forensics services uncover electronic evidence, preserve digital information, and support investigations in the digital age with proper chain of custody.
Corruption & Bribery Investigations
Corruption Investigation Services
- Bribery and kickback scheme investigation
- Conflict of interest analysis and investigation
- Foreign Corrupt Practices Act (FCPA) compliance investigation
- Third-party due diligence and relationship analysis
- Money laundering and illicit fund flow investigation
- Whistleblower allegation investigation and validation
OB Expertise
Our corruption investigations help organizations uncover illicit schemes, ensure regulatory compliance, and implement effective anti-corruption controls.
Money Laundering Investigations
Anti-Money Laundering Services
- Money laundering scheme investigation
- Funds flow and transaction tracing
- Beneficial ownership analysis
- AML compliance program assessment
- Suspicious activity investigation
- Regulatory reporting and support
OB Expertise
Our money laundering investigations trace illicit funds, identify suspicious activities, and support compliance with anti-money laundering regulations.
Our Forensic Investigation Process
A systematic approach to uncovering fraud and supporting legal proceedings
Case Assessment
Initial assessment of allegations, determination of investigation scope, and preservation of potential evidence sources for effective investigation planning.
Evidence Collection
Systematic collection of documentary, digital, and physical evidence with proper chain of custody procedures to ensure admissibility in legal proceedings.
Forensic Analysis
Detailed analysis of collected evidence, transaction tracing, data analytics, and forensic accounting to uncover fraud patterns and quantify losses.
Investigation Reporting
Comprehensive documentation of findings, preparation of investigation reports, and development of evidence packages for legal and recovery purposes.
Legal Support & Recovery
Expert witness support, litigation assistance, recovery strategy development, and implementation of preventive controls to address identified vulnerabilities.
Ready to Investigate Suspicious Activity?
Partner with OB's expert forensic team to uncover fraud, investigate misconduct, and protect your organization.