A money trail connects a sequence of transactions. Follow each movement with the source records in view, and keep unanswered questions separate from what you can support.
Choose a starting point
Begin with the account, receipt or payment relevant to the investigation. Note the date, amount and available description.
Follow the next movement
Review connected transfers and the accounts involved. Inspect the underlying entries rather than relying only on the appearance of a diagram.
Check the context
Compare the movement with invoices, agreements and other available documents. Similar amounts or nearby dates are reasons to look closer, not a complete explanation.
Record gaps and return movements
Note missing statements, uncertain connections and money returning to earlier accounts. These may point to records you need to obtain.
Present a clear trail
Keep the sequence, amounts and supporting entries together in the report. Explain which connections are supported and where further review is needed.
Explore an example
Follow the demo case or read about fund flow analysis.