Unexplained movements
Tracing unexplained bank transfers, cash withdrawals and payments.
Forensic Audit Servicesin Dubai
We help businesses move from suspicion to facts while keeping the investigation focused, confidential and commercially useful.
Bestax provides forensic audit support in Dubai that follows the money, tests the records, identifies what happened and gives management a clear evidence-based report for the next decision.
Confidential Case-Specific Scope Evidence-Based
- FTA Approved
Tax AgencyNo. 30008692 - Business Setup Partner
for Dubai Free Zones - 10+YEARSof Experience
You Can Count On - out of 5from 200+Google Reviews (opens in a new tab)out of 5from 75+Trustpilot Reviews (opens in a new tab)
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Confidential Case Review
Tell us what happened, when you first noticed it, who or which area is involved, the estimated amount if known, and what records you currently have.
What We Cover
What Our Forensic Audit Service Covers
A forensic audit service starts with a specific concern, not a routine year-end checklist. Bestax defines the question to be answered, secures the relevant financial records, tests transactions and builds a clear timeline of the activity under review.
Suspicious documents
Testing suspicious invoices, credit notes, journals and expense claims.
Payroll manipulation
Reviewing payroll for ghost employees, inflated pay or unauthorised changes.
Vendor and procurement
Examining vendor relationships, duplicate suppliers and procurement patterns.
Related parties
Reviewing related-party transactions and conflicts of interest.
Inventory and assets
Checking inventory losses, asset misuse and unsupported write-offs.
Record reconstruction
Reconstructing incomplete or altered accounting records.
Quantified impact
Quantifying the financial impact of identified irregularities.
Control failures
Identifying control failures that allowed the issue to continue.
A structured report
Preparing a structured findings report for management, advisers or legal counsel.
If the concern is broader control weakness rather than a specific allegation, Bestax can connect the work with our Internal Audit Services in Dubai so the business can fix the process after the investigation.
The Warning Signs
When Businesses Need Forensic Auditing in Dubai
Businesses usually call us after a warning sign appears. The earlier the issue is scoped, the easier it is to preserve records, stop further losses and avoid changing the evidence trail through unplanned internal action.
- Unexplained cash shortages or repeated bank reconciliation differences
- A whistleblower complaint involving finance, procurement or payroll
- A director, partner or shareholder disputing company transactions
- Payments to unknown, duplicated or connected vendors
- Revenue, margins or inventory that do not match the business activity
- Suspected employee theft, expense abuse or unauthorised payments
- Concerns discovered during due diligence, valuation or an external audit
- Financial records requested for a dispute, insurance claim or regulatory response
The Case Types
Forensic Audit Services in Dubai for Fraud, Misuse and Financial Disputes
Our forensic audit engagements are built around the problem you need solved. We do not apply the same test programme to every case. The scope changes depending on the suspected loss, people involved, systems used, available records and the purpose of the final report.
| Situation | What Bestax Reviews | What You Receive |
|---|---|---|
| Misappropriation of funds | Bank statements, ledgers, payment approvals, beneficiary details and supporting documents | Transaction trail, exceptions and quantified exposure |
| Procurement or vendor fraud | Supplier master data, quotations, POs, invoices, approvals and payment history | Linked transactions, unusual patterns and control gaps |
| Payroll fraud | Employee master data, payroll files, attendance, salary changes and bank files | Unsupported employees, changes, duplicate accounts or payment anomalies |
| Shareholder or partner dispute | Related-party entries, drawings, loans, dividends, transfers and management accounts | Financial timeline and transaction-level findings |
| Financial statement manipulation | Journals, cut-off, revenue, provisions, expenses, balances and supporting evidence | Entries or reporting patterns requiring explanation or correction |
| Asset or inventory losses | Inventory movement, fixed asset records, write-offs, transfers and physical evidence available | Loss analysis and weaknesses in custody or approval |
Ownership Disputes
Shareholder and Partnership Disputes
Financial disputes between owners are often difficult because both sides have different explanations for the same transactions. Our support focuses on the accounting evidence: what was paid, who approved it, where the funds moved, how the transaction was recorded and whether supporting documents exist.
Bestax can review director or partner drawings, related-party balances, shareholder loans, expense allocations, undisclosed transfers, dividend records and unusual journals.
Where the dispute also depends on the value of a business or ownership interest, see our Business Valuation Services in Dubai for a separate valuation engagement, so the assumptions and records stay consistent.
Following the Money
Asset Tracing and Loss Quantification
Finding an unusual entry is only the start. Bestax follows the transaction through bank accounts, ledgers, invoices, connected parties and supporting records that are available to the business. We then quantify the identified loss or exposure based on evidence, rather than estimating a headline number before the review is complete.
This is useful when management needs to understand the size of the problem before deciding on recovery action, insurance notification, disciplinary steps, negotiations or legal advice.
Incomplete Books
Financial Record Reconstruction
Fraud investigations often start with incomplete books. Transactions can be missing, descriptions can be unclear, reconciliations can be years behind, and supporting files can be spread across different systems. Bestax can rebuild the relevant period before testing the suspicious activity.
If the problem is mainly incomplete historical accounting rather than suspected misconduct, our Backlog Accounting Services in Dubai can restore the books before a separate forensic scope is considered.
For ongoing records after the investigation, Bestax can also connect the business with Accounting and Bookkeeping Services in Dubai to improve reconciliation and document control.
How Bestax Handles a Forensic Investigation
Confidential case discussion
We understand the allegation, known facts, people involved, time period, expected loss and the decision the report needs to support.
Scope and record plan
We define which entities, accounts, systems, employees, vendors and transactions fall inside the engagement.
Document preservation and collection
We identify the financial and business records required for the review and organise them before detailed testing starts.
Transaction testing and data analysis
We test unusual entries, payment patterns, duplicates, round amounts, related parties, timing differences and other case-specific indicators.
Interviews and explanations
Where appropriate, we obtain explanations from relevant staff or management and compare those explanations with the records.
Money trail and loss analysis
We trace relevant transactions and calculate the identified financial impact based on the available evidence.
Findings and control failures
We separate confirmed findings, unresolved points, missing evidence and process weaknesses so management can see what is proven and what still needs action.
Report and next-step support
We provide a structured report and discuss the financial findings with management or its appointed advisers within the agreed engagement scope.
The Record Set
What We Review During a Forensic Audit
The exact list is case-specific. A typical Dubai engagement draws on the records below.
- General ledger, trial balance and journal entries
- Bank statements, payment files and reconciliations
- Sales invoices, purchase invoices and credit notes
- Vendor master data and procurement approvals
- Payroll records, employee master data and salary changes
- Contracts, purchase orders and delivery evidence
- Related-party balances and shareholder accounts
- Inventory, fixed assets and write-off records
- Email, approval or system records supplied within the engagement scope
- VAT, Corporate Tax or other compliance records where they are relevant to the transaction under review
If a forensic review identifies a separate AML control concern, the matter can be referred to our AML Compliance Services in Dubai for a dedicated compliance assessment.
The Difference
Forensic Audit vs External Audit vs Internal Audit
Three engagements, three different questions. The one you need is decided by what triggered the concern and what the output has to support.
| Area | Forensic Audit | External Audit | Internal Audit |
|---|---|---|---|
| Main purpose | Investigate a specific allegation, loss or irregularity | Provide assurance on financial statements under the agreed audit framework | Review controls, risk and processes |
| Typical trigger | Fraud concern, dispute, whistleblower report or unexplained loss | Annual, statutory, lender, shareholder or authority requirement | Management or governance need |
| Scope | Targeted around the allegation and evidence | Financial statements and audit risks | Selected systems, processes and controls |
| Output | Findings, transaction trail, quantified exposure and recommendations | Audit opinion or report under the engagement terms | Control findings and improvement actions |
If you need a routine or statutory financial audit instead, use our Auditing Services in Dubai page to check the right audit route.
The Legal Frame
UAE Professional and Evidence Framework
Bestax separates a private forensic engagement from formal expert work before a UAE judicial authority. The UAE accounting and auditing profession is regulated by the Ministry of Economy and Tourism under Federal Decree-Law No. 41 of 2023 and related professional standards. Companies are also required under the Commercial Companies Law to keep accounting records that show their transactions and financial position, with a general five-year retention rule for company accounting records.
If a matter moves into court-appointed expert work, a different legal framework applies. Federal Decree-Law No. 21 of 2022 and Cabinet Resolution No. 17 of 2024 regulate experts before judicial authorities. Bestax does not promise that every private forensic report will automatically be accepted as court expert evidence. Where litigation is involved, we coordinate the financial work with the client and its legal counsel so the scope matches the intended use.
Federal Decree-Law No. 41 of 2023Federal Decree-Law No. 21 of 2022Cabinet Resolution No. 17 of 2024
Spillover
When the Investigation Finds Tax or AML Problems
A forensic review can uncover transactions that also affect VAT, Corporate Tax, beneficial ownership or AML records. Bestax does not mix those separate compliance conclusions into the forensic engagement without review. Instead, the issue is passed to the relevant specialist team so the company receives the correct tax or compliance advice.
For suspicious ownership or control records, connect the review with our UBO Compliance Services where a separate ownership update is required.
Next Steps
What Happens After the Forensic Audit?
The report should help you decide what to do next. Depending on the findings, management can strengthen approvals, change system access, recover missing documents, correct accounting records, update supplier controls, improve payroll checks, obtain legal advice or commission a separate compliance review.
Bestax can continue with the financial-control work after the investigation, but the forensic findings remain clearly separated from any later bookkeeping, tax or internal audit engagement.
Why Choose Bestax as Your Forensic Audit Firm
Choosing a forensic audit firm is different from choosing a routine bookkeeping provider. The work needs independence, a clear scope, disciplined document handling and people who understand how accounting records connect across tax, audit, payroll, ownership and internal controls.
One connected team
Dubai-based team with connected accounting and compliance services.
Case-specific scope
Case-specific scope instead of a generic checklist.
Findings, kept separate
Clear distinction between confirmed findings, missing evidence and assumptions.
Practical recommendations
Practical recommendations to reduce repeat losses after the investigation.
Our Strength in Numbers
10+ Years
UAE accounting, audit and compliance practice
1,000+ Clients
Businesses and founders served across Bestax services
35+ Professionals
Across accounting, tax, audit and corporate support
Connected Bestax Services
The investigation is one engagement. These are the services the document points to either side of it, each scoped separately from the forensic work.
Internal Audit
Where the concern is broader control weakness rather than a specific allegation, so the business can fix the process after the investigation.
Backlog Accounting
Where the problem is mainly incomplete historical accounting, the books are restored before a separate forensic scope is considered.
Accounting and Bookkeeping
For ongoing records after the investigation — better reconciliation and document control, so the same gap does not reopen.
AML Compliance
Where a forensic review identifies a separate AML control concern, referred out for a dedicated compliance assessment.
Auditing Services
If you need a routine or statutory financial audit instead, this is the page to check the right audit route.
UBO Compliance
For suspicious ownership or control records, where a separate beneficial-ownership update is required.
What Clients Say About Bestax
We believe our work speaks for itself. Our clients say it louder. Businesses across the Emirates trust Bestax for work that is scoped carefully, documented properly, and handled with discretion.
Had my first corporate tax filing done through Bestax. They offered a tax planning session that was extremely helpful, especially because I was unsure what expenses could be deducted legally. They kinda guided me through the whole process because, as a healthcare professional, I had no clue how things work around here.
I'm very pleased with the support provided by Athira and her team in completing my Transfer Pricing report and filing the Corporate Tax returns for my company. They are highly responsive, and the quality of their work and reports is truly excellent.
Very smooth and efficient service to open a freezone company. Even while sitting in canada. They are great. Highly highly recommend.
Bestax have been managing my accounts for the past 1 year now and I must say they do an amazing job. My tax returns are always on time and I never faced any penalty.
Maham guided me through the business license renewal process. She even flagged upcoming compliance changes I had no clue about. It’s that extra attention to detail that makes Bestax stand out.
Anusha at Bestax keeps our financials in top shape. Her budgeting advice has improved our cash flow significantly. Highly reliable team!
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