Payroll suppression
Reported payroll materially differs from payroll reflected in other reliable business records.
Define the representation before choosing the investigation.
Which payroll figure was represented, to whom, and for what period?
Which independent records reflect the workforce or wages actually paid?
Are discrepancies timing/accounting issues, excluded remuneration, legitimate contractor payments, or potentially material underreporting?
Build the factual chain from independent sources.
Payroll & tax records
Payroll registers, wage statements, timekeeping, payroll tax filings, audit workpapers.
Bank & payment activity
Lawfully obtained payment records, checks, cash-withdrawal patterns, vendor payments, wage-payment documentation.
Project & operational records
Contracts, invoices, schedules, job logs, customer records, staffing information.
Interviews
Payroll/accounting personnel, supervisors, employees, brokers/auditors when appropriate and authorized.