Analyze Patterns and Estimate Exposure

01From documents to findings

Lay each document beside the baseline. Every line that does not reconcile is a lead, not yet a conclusion. Group the leads by scheme — disguised draws, diverted payments, fictitious vendors — and rank each group by dollar value. The ranking is what your attorney and forensic accountant will actually use.

• One page per finding: what was asserted, what the document shows, the dollar impact, the source.
• Cross-reference every finding to the baseline page that contradicts it.
• Keep a one-page index of findings ranked by dollar value.
• Never editorialize inside a finding. The gap does the arguing.

02Estimate the exposure

Exposure is not the sum of every suspicious transaction. It is the defensible estimate — the amount you can prove with documents, plus a stated range for what you strongly suspect but cannot yet confirm. State the method, state the assumptions, and let counsel carry the number.