Business Advisory & Strategic Consulting Varanasi

office@cassgc.org
+91 9670000314


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Forensic Audit & Fraud Investigation

Uncovering Truth. Protecting Integrity. Restoring Trust.

In 2026, financial fraud has evolved. With the rise of deepfake authorizations, complex round-tripping, and digital siphoning, a standard audit is no longer enough to protect your organization. Forensic auditing is the bridge between traditional accounting and the legal system, designed specifically to detect intent and produce evidence that stands in a court of law.

At Sagar S Gupta & Co, we go beyond the numbers. Our forensic team combines investigative intuition with cutting-edge AI-driven forensics to reconstruct financial events, trace hidden assets, and provide airtight litigation support.

Our Forensic Expertise

1. Corporate Fraud Investigation

We assist boards and management in identifying internal vulnerabilities and investigating suspected misconduct.

Fund Siphoning & Diversion: Tracing how company capital is moved into personal accounts or unrelated shell entities.
Related Party Transaction (RPT) Analysis: Uncovering undisclosed conflicts of interest and "sweetheart" deals.
Procurement & Vendor Fraud: Identifying ghost vendors, kickbacks, and bid-rigging schemes using digital trail mapping.

2. IBC & Insolvency Forensic Support

Under the Insolvency and Bankruptcy Code (IBC), we assist Resolution Professionals (RPs) and lenders in identifying "Avoidance Transactions."

PUFE Transactions: Specialized audits to identify Preferential, Undervalued, Fraudulent, and Extortionate transactions (Sections 43–66 of the IBC).
NPA Forensic Reviews: Investigating "Willful Default" cases to help banks determine if business failure was genuine or a result of fund diversion.

3. Digital Forensics & Anti-Money Laundering (AML)

In an era of instant digital transfers, the "paper trail" is now a "server trail."

Data Recovery & eDiscovery: Extracting and analyzing deleted emails, hidden spreadsheets, and encrypted logs.
AML Compliance Reviews: Checking your organization against RBI’s 2026 KYC/AML guidelines to prevent regulatory sanctions.
Sanction Screening: Verifying global entity relationships to ensure no unintended dealings with blacklisted parties.

The 2026 Forensic Toolkit: Human Judgment + AI

Modern fraud requires modern detection. We utilize a hybrid methodology to ensure 100% data coverage.

Investigative Technique	How It Works	Target Fraud Type
Benford’s Law Analysis	Statistical test for digit frequency anomalies.	Fictitious invoicing & manual data entry fraud.
Neural Network Analysis	AI scans 100% of transactions for "non-human" patterns.	Circular trading & automated siphoning.
Social Link Mapping	Visualizing connections between directors and vendors.	Undisclosed related party transactions.
Lifestyle Audit	Mapping executive spending against declared income.	Bribery and corruption.

Litigation Support & Expert Testimony

A forensic report is only as good as its defensibility.

NCLT & Court Representation: Our partners provide expert witness testimony to explain complex financial crimes in layman's terms to the Judiciary.
FIR & EOW Support: Assisting in the preparation of technical evidence for the Economic Offences Wing (EOW) or the Central Bureau of Investigation (CBI).
Asset Recovery Strategy: Providing the roadmap for recovering siphoned funds through civil and criminal proceedings.

Why Choose Sagar S Gupta & Co?

Multi-Disciplinary Team: Our team includes Chartered Accountants, Certified Fraud Examiners (CFEs), and Digital Security experts.
Regulatory Familiarity: We understand the reporting standards required by the SFIO (Serious Fraud Investigation Office) and the RBI.
Confidentiality First: We operate with a "Zero Leak" policy, ensuring that sensitive investigations remain strictly between the investigators and the client.

Frequently Asked Questions

Q: How is a forensic audit different from a regular statutory audit? A: A statutory audit looks for "material misstatement" to ensure the books are fair. A forensic audit looks for "fraudulent intent"—it assumes there might be a crime and works backward to find the perpetrator.

Q: Can we use a forensic report to fire an employee? A: Yes. A professionally conducted forensic report provides the documented evidence required for disciplinary action and serves as the primary exhibit if the matter moves to a labor court or criminal court.

Q: How long does a forensic investigation take? A: A focused investigation (e.g., a specific vendor) can take 2-4 weeks. A full corporate-wide forensic audit can take 3-6 months depending on the volume of digital data and the complexity of the transactions.

Protect Your Legacy from Fraud

If you suspect financial irregularities, every hour of delay is an hour for the evidence to disappear. Contact Sagar S Gupta & Co today for a confidential consultation.

Forensic Desk: SH 15/79-S, Parbati Mills, Shivpur, Varanasi, UP - 221003.
Investigation Hotline: +91 9670000314
Email: office@cassgc.org

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