Corporate Fraud Investigation, stop the damage, uncover the facts

What do we investigate in corporate fraud cases?

We establish the nature, scope, and parties involved in internal fraud. This includes expense fraud, invoice fraud, embezzlement, and revenue manipulation. We analyse financial records, email correspondence, transaction patterns, and digital traces. Where physical fraud is suspected, we also deploy surveillance. All findings are documented in a factual report that can be used for dismissal, criminal complaints, or civil proceedings.

Which types of fraud do we investigate?

Expense fraud (improper expense claims, duplicate reimbursements), invoice fraud and phantom invoices (fictitious suppliers, price mark-ups via intermediaries), embezzlement (Article 321 of the Dutch Criminal Code, bank accounts, inventory, company assets), fraud within the employment relationship (Article 326), revenue manipulation and cash discrepancies, procurement fraud (supplier kickbacks), theft of trade secrets or client databases, time-registration fraud, pre-employment CV fraud that surfaces later, and collusion between internal staff and external parties.

Phases of the fraud investigation

Phase 1, Intake & risk assessment: confidential discussion, assessment of proportionality and the GDPR basis, inventory of available material. Phase 2, Investigation plan: scope, methodology, budget and timeline agreed. Phase 3, Fact-finding: administrative analysis, OSINT, surveillance, and where needed digital forensics via our partners. Phase 4, Interview with the subject (only at your request and within the limits of Dutch private-investigation law, the Wpbr). Phase 5, Reporting: a factual, objective final report with supporting evidence. Phase 6, Handover to your attorney or accountant for employment-law, civil or criminal follow-up.

Anonymised case examples

Case 1, Amsterdam retail chain: a bookkeeper diverted €180,000 over four years through fictitious supplier payments. Our analysis of bank statements and OSINT verification exposed the shell companies; summary dismissal and a civil damages claim followed. Case 2, Family business: a sales employee sold the client database to a competitor. Surveillance and digital investigation proved the contact; a criminal complaint for breach of trade secret (Article 273) followed. Case 3, Hospitality: a branch manager siphoned off revenue through a parallel till system. Pattern analysis of cash flows brought the discrepancy to light.

Legal framework, corporate fraud investigation

Corporate fraud touches several areas of law: company law (Book 2 of the Dutch Civil Code, director liability), employment law (urgent cause, Article 7:678 of the Civil Code), criminal law (Article 321 embezzlement, Article 326 fraud, Article 225 forgery, Article 273 trade secrets) and the GDPR (legitimate investigative interest). SAJ Recherche works strictly in accordance with the Wpbr and the Privacy Code of Conduct for private investigation agencies. Our reports are prepared for use by employment-law attorneys, forensic accountants and, where necessary, the Public Prosecution Service.

When should you engage us?

Employers engage us when they encounter unexplained financial shortfalls, suspicious expense claims or duplicate invoicing, anonymous reports of fraudulent conduct, suspicions that an employee is colluding with an external party, or irregularities from an internal audit. The sooner you act, the smaller the damage. We start quickly, work in complete confidence, and tailor the corporate fraud investigation to your situation.

How does the investigation work?