Expert Fraud Investigation and Forensic Accounting Services
Reliable Results for Your Business and Personal Needs
welcome to Global Justice
Our Mission
To provide fraud investigation, forensic accounting and training services with a demonstrated commitment and adhering to a strict code of professional ethics, as required by the Association of Certified Fraud Examiners.
Services
Forensic Accounting
Forensic accounting is the use of accounting and investigative skills to determine if fraud or
embezzlement has occurred and to analyze the financial information for use in litigation and
court proceedings. Forensic means suitable for use in a court of law, and this is why it is a
specialty in the field of accounting. forensic accounting and fraud investigation methodologies
are different than internal auditing.. Forensic accountants translate complex financial transactions
and numerical data into terms that ordinary lay persons can understand.
Fraud Investigation
Fraud is a false representation of a matter of fact by conduct or words, by misleading or false
allegations, or by non-discloser with the intent to deceive. This means a person intentionally
means to deceive another of his/her property, money, or legal right. A party who has been
deceived by fraud is entitled to file a lawsuit for the damages against the party who acted
fraudulently. Using effective fact-finding strategies may include interviewing employees,
retrieval and analysis of critical documents and data, and identifying witnesses. Types of
fraudulent activity may include: unexplained inventory loss, fraudulent vendor invoices,
employee misconduct, theft of product or inventory, mismanagement of theft or intellectual
property.
E-discovery is used for data analysis to identify fraud schemes. In some cases there are business
and accounting records that must be traced to reconstruct individual financial transactions. An
integral part of this process is frequent communication to key stakeholders and the preparation of a written report, as required. When required, I will testify as an expert in relevant Court
proceedings.
Financial Services
It's a bookkeeper's job to prepare important financial statements for small businesses, such
as profit and loss statements, cash flow statements, and balance sheets. These reports
provide insights into a business's profitability, operating expenses, financial position, and
cash flow. Financial record keeping involves systematically recording all financial
transactions of a business or individual. It is crucial for tracking income, expenses, assets,
and liabilities, ensuring regulatory compliance, supporting accurate tax filings, and
providing insights for informed financial decisions. Bookkeeping is said to be the basis of
accounting, whereas accounting forms a part of the broader scope in finance. The most
important focus of bookkeeping is to maintain an accurate record of all the monetary
transactions of a business. Companies use this information to take major investment
decisions.
Misappropriation of Funds
Misappropriation is the intentional and illegal use of the funds belonging to another person for
one's own unauthorized use. This occurs by a public official, trustee of a trust, an executor of an
estate, or a person who has the responsibility or fiduciary duty to protect another individual's
assets. This is a felony punishable by a prison sentence. This is a form of embezzlement, but of
money only. An example of this is a treasurer of an organization who diverts funds to their own
bank account. This type of crime requires both forensic accounting and fraud investigation
skills.
Embezzlement
Embezzlement is the taking of property you already possess, but does not belong to you. A
person entrusted to manage someone else's property uses that property inappropriately and for their own benefit. Embezzlement can occur with money and other property and is usually
premeditated and performed methodically to conceal the crime from the affected party. A
financial advisor may embezzle funds from their investors, or a husband may embezzle funds
from a joint bank account he shares with his wife. This requires the embezzler to convert the
property over for his/her own use, and may occur for years prior to detection. This type of crime
requires both forensic accounting and fraud investigation skills.
Internal Gap Controls and Business Risk
Strong internal controls are some of the most important tools in a company toolbox to effectively
prevent fraud. Equally important are the company's attitude towards fraud, internal controls and the ethical culture of the organization. It is critical for the company to have internal controls, and while even a company with the strongest internal controls is not immune from fraud, strengthening the internal controls policies, processes and procedures makes a company less vulnerable and attractive to criminals. If internal weaknesses are at a minimum, it makes the task more difficult to exploit a gap. I can conduct a comprehensive risk assessment to identify control gaps and develop and implement procedures to eliminate vulnerability and remediate deficiencies.
Hello
Global Justice for All Your Fraud Examination Needs
I am ready to help you with all your forensic accounting and fraud investigation needs.
What is a CFE?
Select the Find Out More button below to learn more about Certified Fraud Examiners, the processes, certification and guidelines.