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FiascoConsultancy
Forensic Audit · Manufacturing

Procurement Fraud Across Three Subsidiaries

Evidence that survived cross-examination.

KES 180M exposure
Engagement scale
4 yrs
Ledgers reconstructed
Admitted
Report in evidence
2 qtrs
Remediation tracked
The situation

An audit committee suspected supplier collusion after a whistleblower report, but had nothing beyond an unexplained margin anomaly. Two of the three subsidiaries ran separate ERP instances with no consolidated reporting.

What we did

Our forensic team reconstructed four years of procurement across the three ledgers, imaged devices under chain of custody, and ran bid pattern analysis that identified a cluster of related-party suppliers. Interviews were conducted under privilege alongside the client's counsel.

The result

The investigation quantified the exposure and supported successful recovery action, and our lead examiner gave expert testimony. The control failures identified were closed under a remediation plan we tracked for two quarters.

Next step

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