WIREFRAME · non-functional design mockup · Forensic / Disputes — Financial-Statement-Fraud Verification · static illustrative data (Project Lattice)
Matter: Project Lattice · cross-border payments group

Subject Reported Position — FY2025

Whistleblower-triggered · Reviewed by DiligenceWorks · accelerator, not a substitute for the signed report
31subst.
Substantiation score. $35.2M unverified of the reported position — fraud indicated.
$58,000,000
Reported net assets
Six adversarial forensic checks
Existence & Tracing Reject
Reported $19.4M trustee/escrow cash — no independent confirmation; managing bank disavows the account; custody chain ends at a disavowed entity
−$19.4M
Related-Party Reject
$11.6M "third-party-acquirer" revenue circles through 3 commonly-controlled entities — paid out, returned in ≤4 days
−$8.6M
Rev. & Expense Flag
$6.4M revenue with no settlement/delivery proof, some backdated; $1.8M connected-vendor "consulting", no deliverable
−$4.9M
Fund-Flow Flag
Source-and-use: $5.1M routed to an undisclosed connected entity, expensed as "platform licensing", not returned
$6.9M traced
Anomaly Flag
Benford + threshold: 47 entries at $49,5xx, just below the $50K dual-approval gate; 9 duplicate-payment pairs
−$2.3M
Authenticity Reject
3 of 4 bank-confirmation letters + 2 customer contracts — altered metadata, letterhead/font mismatch, impossible timestamps
underpins $19.4M + rev.
Cards reveal in sequence during the demo. Green = pass · Amber = flag (dispute / adjust) · Red = reject (unsupported / fabricated). Every amount is evidence-linked (see audit drawer). Substantiation = corroborated by evidence from outside the subject's own books.
Exception report
ItemCheckFindingReportedSupportedDeltaExhibit
1ExistenceTrustee-1 escrow cash — no independent confirmation; managing bank disavows; custody chain terminates at a disavowed entity$19,400,000$0$19,400,000Bank confirm · trustee-1
2Round-Trip$11.6M TPA revenue circular through 3 commonly-controlled entities (returned ≤4 days)$11,600,000$3,000,000$8,600,000Ownership graph
3Revenue$6.4M booked with no settlement / delivery proof; backdated into the period$6,400,000$1,500,000$4,900,000Settlement data
4Anomaly47 entries at $49,5xx (just below the $50K dual-approval gate); 9 duplicate-payment pairs——$2,300,000Benford · GL
5Expense$1.8M recurring connected-vendor "consulting" — no deliverable (asset-misappropriation; recovery)$1,800,000$0$1,800,000*Expense subst.
6Fund-Flow$5.1M to an undisclosed connected entity, expensed "platform licensing", not returned (recovery)$5,100,000—$5,100,000*Source & use
allAuthenticity3/4 bank confirmations + 2 contracts forged (metadata / letterhead) — the basis that makes #1 & #3 fabricated, not merely unverified——‡Doc metadata
Unsupported + disputed of reported net assets (60.7%)$35,200,000*$6.9M traced-out recovery (not added) · ‡evidence basis
Recommended position
$22.8M
Substantiated
$7.2M
Disputed
$28.0M
Unsupported
Export findings memo & exhibits (PDF) Send to case-management / e-discovery (stub) Accept / override flags
Audit drawer (on click): Exhibit = bank confirmation, account "trustee-1-escrow." Reported balance $19.4M; no confirmation obtainable from outside the subject — trustee unresponsive, the managing bank disavows the account, and the document the subject produced fails metadata/letterhead checks (Authenticity). Existence not corroborated → unsupported $19.4M. The audit signed the cash for years; forensics asks the bank directly.

Case portfolio — this practice

$214M
unsupported flagged across 18 investigations reviewed YTD — the cross-case view e-discovery / data-analytics tools don't synthesize
Bars = $ unsupported per matter · amber = above-materiality matters.
Mockup only — illustrative figures, no live engine. Subject "Project Lattice" and all figures are synthetic; calibrated to the documented Wirecard pattern (~€1.9bn of escrow cash that no independent party held). Final figures come from the six-check engine per DESIGN-forensic-disputes-fraud-verification.md.