Investigation scope
The question, time period, authorised data sources and reporting restrictions.
Preserve facts. Test explanations. Document limits.
Investigation Audit Services in Dubai
A careful response to a specific financial concern.
Dubai & UAE · Defined scope · Evidence-led reporting
A CLEAR STARTING POINT
What this service does.
An investigation audit is a focused examination of a defined concern, transaction pattern or suspected irregularity. A&A can help scope financial fact-finding, organise authorised records and document observations for the agreed recipient.
Start with the allegation or question—not a predetermined conclusion. Agree authority, confidentiality and legal support before collecting sensitive material or contacting individuals.
No outcome, fraud finding, court acceptance or recovery is guaranteed. This service is not legal representation or unrestricted digital forensics. Obtain legal advice on evidence, employment and reporting obligations.
DEFINE THE OUTPUT BEFORE THE WORK
What your engagement can include.
These outputs form a starting point for the proposal. The signed scope confirms coverage, reporting format, responsibilities and exclusions.
Evidence chronology
A documented sequence of financial events with source references, gaps and alternative explanations.
Findings memorandum
Supported observations separated from allegations, estimates and matters that cannot be concluded.
FROM BRIEF TO HANDOVER
How the work moves forward.
- 01
Establish authority
Identify the commissioning party, conflicts and whether legal counsel should direct or support the work.
- 02
Preserve relevant records
Use authorised access and an agreed preservation process; retain source context and handling records.
- 03
Analyse and corroborate
Trace transactions, compare explanations and seek supporting evidence before drawing conclusions.
- 04
Report carefully
Limit distribution, document uncertainty and agree any further specialist work through the authorised sponsor.
MAKE THE DISTINCTION
Keep evidence and conclusions separate
| Item | What it means | Next step |
|---|---|---|
| Anomaly | A transaction differs from an expected pattern | Check context and source records |
| Corroborated fact | Independent evidence supports an observation | Document provenance and limitations |
| Allegation | A claim that requires examination | Test without presuming guilt |
ILLUSTRATIVE SCENARIO · NOT A CLIENT CASE STUDY
Repeated payments to an unfamiliar supplier
- The situation
- A director raises a concern after finding similar payments in several months.
- The approach
- Preserve authorised records, check contract terms and trace invoices, approvals and bank transactions before approaching a conclusion.
- The useful outcome
- The findings distinguish duplicate payment, legitimate recurring charges and matters needing further examination.
PREPARE ONCE. AVOID REPEATED REQUESTS.
What to have ready.
The final request list depends on the period, systems and agreed scope. Keep original records and identify the person responsible for explaining each data source.
- 01Written authority, concern summary and relevant period
- 02Original transaction records and supporting agreements
- 03Authorised system exports and access history where available
- 04Existing correspondence supplied through an agreed secure channel
SCOPE, TIMING & RESPONSIBILITY
No surprises at the handover.
Before work begins, agree the recipient, review period, access arrangements and reporting purpose. Fees depend on the complexity and completeness of the records, not simply the name of the service.
A&A’s agreed work
Plan the assignment, document the evidence reviewed, communicate gaps and deliver the outputs in the engagement letter.
Your management team
Provide complete authorised records, explain the business context, approve accounting or operational decisions and own corrective actions.
Specialists and independent sign-off
Where the brief requires a statutory opinion, regulated certification, legal advice or specialist evidence work, confirm the appropriately qualified provider and separate responsibilities before proceeding.
BEFORE YOU COMMISSION THE WORK
Questions worth asking.
Does an unusual transaction prove fraud?
No. An anomaly can result from error, incomplete information or a legitimate arrangement. Conclusions need corroborated evidence and consideration of alternative explanations.
Should we change or delete suspect records?
Preserve relevant material and obtain appropriate advice before making changes. Do not access accounts or devices without authority. Agree evidence handling with the authorised investigation lead.
Can we upload sensitive evidence through the contact form?
No. Use the form only for a high-level enquiry. Agree a secure, authorised exchange method for financial, personal or confidential material.
Will the report be accepted in court?
That cannot be promised. Intended legal use, expert requirements and evidence handling should be discussed with qualified counsel before the assignment.
What determines the fee and delivery time?
The number of entities, locations, systems, transactions and reporting requirements all affect the scope. We agree a proposal after reviewing the brief and record readiness. A fixed delivery promise cannot be made before that assessment.
How do we begin without sharing confidential records?
Send a high-level description of the requirement, entity type and deadline. Do not include passwords, identity documents or sensitive evidence in the enquiry form. We agree an authorised, secure exchange method before detailed records are shared.
Sources and professional scope
Reference links checked on 14 September 2026. These explain relevant professional frameworks or requirements; they do not establish A&A’s accreditation or certify an engagement’s conformance.
Confirm current requirements for your entity, jurisdiction and intended recipient. This page is a service overview, not a legal opinion or assurance report.
A&A TAX CONSULTANTS · DUBAI & UAE
Start with the question you need answered.
Tell us the service, entity type, reporting period and deadline. We’ll help define the next step and the information needed.
Pricing links open our general packages. Audit-specific fees require an agreed proposal.