Masterclass Case Study: How a Big 4 Forensic Practice Investigated a Multi Crore Fraud

A masterclass case study that follows a single forensic investigation from start to finish. The company, the people and the numbers are a composite, built from patterns in India's public fraud record, so every workpaper can be shown in full: a mid-cap listed EPC contractor, a whistleblower email to the audit committee chair, and a Big 4 forensic team asked to find out where more than ₹1,000 crore of mobilisation advances and receivables really went. You work through each stage of the engagement as the team did. You decide who should commission the work and why that choice shapes privilege and independence. You preserve devices, mailboxes and ERP data before management is tipped off, and you keep the electronic evidence admissible under Section 63 of the Bharatiya Sakshya Adhiniyam. You run journal entry tests and trace funds through subcontractors and shell entities back to the promoter group using bank statements and MCA21 records. You plan the interviews and run a natural justice hearing that meets the standard the Supreme Court set in SBI v Rajesh Agarwal. Finally, you quantify the loss, grade the evidence, write and present the report, and follow it into SEBI disclosures, RBI fraud classification and SFIO and ED proceedings. The course closes with the practice leader's view: where engagements like this nearly fail, and how to run the next one. Built for chief compliance officers, forensic practice leaders and senior financial crime investigators.