Practical guides to reviewing statements, following money movements and preparing clear investigation working papers.
Latest articles
How to analyse a bank statement for a financial investigation
The order the work goes in: verify the file, settle direction, identify parties, separate cash, then look for shapes. With the checks that catch a bad extraction before it becomes a bad total.
How to trace a money trail across multiple bank accounts
A practical approach to reviewing linked movements, checking the source records and noting gaps in a trail.
How circular transactions appear in bank statements
What return legs and rotation look like row by row, the innocent explanations that produce the same shape, and how to test between them.
Bank statement analysis: Excel vs investigation software
Compare how spreadsheets and investigation tools support statement review, connected analysis and working papers.