Audit & Assurance · Dubai, UAE

Forensic Audit Services in Dubai & UAE

Where funds are unaccounted for or the records cease to reconcile, what is required is fact, established to a standard that withstands scrutiny. A forensic audit determines what occurred, by what means and by whom, and documents the findings to a standard capable of supporting a dispute, a police complaint or court proceedings. Cressford Chartered Accountants conducts discreet, evidence-based forensic audits and fraud investigations for companies across Dubai and the UAE, led by senior professionals, handled in strict confidence, and coordinated with legal counsel where required.

✓ Strictly confidential
✓ Evidentiary standard maintained
✓ Litigation and prosecution support
Confidential line: +971 54 389 0111
Chartered Accountants · Dubai · UAE

Request a confidential consultation

Describe your situation in confidence. A senior auditor responds within one working day. Nothing is shared, and no assumptions are made.

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Handled with complete discretion.

When to engage us

Matters a forensic audit resolves

Suspected employee fraud, embezzlement or misuse of company funds
Shareholder or partnership disputes concerning financial records and distributions
Unexplained losses, missing inventory or irregular vendor payments
Fabricated invoices, fictitious suppliers or manipulated expenses
Due diligence concerns arising before or after an acquisition
Evidence gathering and expert reporting for litigation or arbitration
Reconstruction of incomplete or manipulated accounting records
Scope of service

Scope of our forensic audit and investigation services

Investigate
Fraud investigation
Establishing how a fraud was committed, by whom, over what period, and its financial impact.
Analyse
Forensic accounting
Reconstructing transactions and following funds through the records to establish the facts.
Trace
Asset tracing and loss quantification
Tracing the destination of funds and quantifying the loss in support of recovery.
Support
Dispute and litigation support
Independent analysis and expert reporting for shareholder disputes, arbitration and court proceedings.
Rebuild
Records reconstruction
Rebuilding incomplete or deliberately manipulated books so that the true position is established.
Report
Expert reporting and testimony support
Clear, defensible reports, with support for legal counsel throughout the proceedings.
The process

The forensic audit process

1
Confidential scoping
The concern is heard in confidence, the subject of investigation defined and an approach agreed, discreetly, without alerting the subjects unless the client decides otherwise.
2
Evidence collection and preservation
Documents and data are gathered and preserved correctly, with chain of custody maintained so the evidence withstands judicial scrutiny.
3
Forensic analysis
Transactions are reconstructed, funds traced and the records tested to establish what occurred, and the loss quantified.
4
Evidentiary report
A clear, factual report documents methodology, sources and findings, prepared to support disciplinary action, recovery or legal proceedings.
5
Support through resolution
Coordination with legal counsel continues through arbitration, a police complaint or court as the matter requires.
UAE legal context

How a forensic audit supports a UAE legal case

In the UAE, a financial-crime matter typically commences with a complaint to the police, is investigated and referred to the Public Prosecution, and may proceed to the criminal courts under the Criminal Procedure Law (Federal Law No. 38 of 2022). The courts place substantial weight on documentary evidence and independent expert findings, which is where a forensic audit becomes decisive.

Reports on which the authorities can rely

For financial-crime complaints, an independent report from a credible audit firm is generally expected. Findings are prepared to that standard.

Chain of custody protected

Evidence that is not properly collected and preserved can be challenged or excluded. It is handled correctly from the outset.

Coordinated with legal counsel

UAE proceedings are conducted in Arabic; findings are prepared alongside the client's legal counsel so they integrate directly into the case.

Definitions

Forensic audit and conventional audit distinguished

Conventional audit
An opinion on the whole picture
Provides an opinion on the financial statements or reviews controls as a whole. Planned, periodic, and not designed to assemble legal evidence.
Forensic audit
A targeted investigation
Directed at specific transactions, individuals or periods. Its purpose is to establish facts and assemble evidence capable of supporting disciplinary action, recovery or legal proceedings, to an evidentiary standard, with chain of custody maintained.
Why Cressford Chartered Accountants

Why companies appoint Cressford Chartered Accountants for forensic work

Complete discretion

Forensic engagements are conducted by senior staff under strict confidentiality. Fieldwork can be structured so that it does not alert the subjects until the client so decides.

Senior-led, not delegated

Sensitive matters are not passed to junior staff. The client deals directly with senior professionals from first call to final report.

Prepared to an evidentiary standard

Every report documents methodology, sources and findings so that it can support recovery, arbitration, a police complaint or court proceedings, in coordination with legal counsel.

Dubai-based

Office 2514, DAMAC Smart Heights, Barsha Heights (Tecom), Dubai. Discreet meetings in person or remotely.

FAQ

Forensic audit questions, answered

How does a forensic audit differ from a conventional audit?

A conventional audit expresses an opinion on the financial statements as a whole. A forensic audit is a targeted investigation into specific transactions, individuals or periods, conducted to establish facts and assemble evidence to an evidentiary standard.

Will the investigation remain confidential?

Yes. Engagements are conducted by senior staff under strict confidentiality, and fieldwork can be structured so that the subjects are not alerted until the client decides.

Can the findings be used in court?

Reports are prepared to an evidentiary standard, documenting methodology, sources and findings, with chain of custody maintained, so they are capable of supporting proceedings before the UAE courts, in coordination with legal counsel.

When should a forensic auditor be engaged?

At the first credible indication of irregularity: unexplained losses, records that fail to reconcile, or conduct that raises concern. Early engagement preserves evidence and limits further loss.

Can a forensic audit assist in recovering funds?

The engagement traces where funds went and quantifies the loss, providing the factual basis for recovery through negotiation, civil proceedings or a criminal complaint.

What does a forensic audit cost, and how long does it take?

Both depend on the scope and complexity of the matter. The approach, timeline and fee are agreed at confidential scoping before any work begins.

Do you work with our lawyers?

Yes. Findings are prepared in coordination with the client's legal counsel so that they integrate directly into the disciplinary, civil or criminal process.

When the numbers do not reconcile

Speak to a senior auditor in complete confidence. No obligation, and no assumptions.