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Retail / Beauty ServicesAbu Dhabi, UAE

Counterfeit Invoices Uncovered Through Detailed Reconciliation

How Ratio's financial analysis detected AED 21,000 in fraudulent supplier charges

AED 21,000
Fraud Detected
2-3 months
100%
Recovery Rate
Full restitution
Reconciliation
Detection Method
Month-on-month

Client Background

Following the first quarter of a newly established business in the Emirate of Abu Dhabi, Ratio began supporting a local female-owned salon by providing comprehensive accounting and bookkeeping services, including monthly financial analysis.

As the salon began to ramp up revenue, costs increased in parallel. The business owner needed reliable financial oversight to ensure healthy margins during this critical growth phase.

Red Flags Identified

Declining Margins During Growth

Towards the end of the second quarter, Ratio noticed that margins were decreasing as expenses increased—an unusual pattern for a growing business with rising revenue.

Suspicious Supplier Bill Increases

Ratio broke down purchases and compared them month-on-month, identifying that supplier bills had increased disproportionately to business activity levels.

Inventory vs. Revenue Mismatch

While reconciling supplier bills against inventory purchased and consumed, Ratio noticed stable revenue for specific services but increasing costs related to those same services.

Physical Evidence of Tampering

Upon reviewing supplier bills that were manually written, Ratio identified different handwriting on several items, which appeared at marked-up prices.

Investigation Process

1

Supplier Verification

Ratio contacted the supplier directly and requested a full statement of accounts to verify all transactions and amounts.

2

Variance Identification

The supplier statement revealed a significant mismatch with the salon's records, showing a variance of over AED 21,000 in total figures.

3

Internal Verification

Ratio verified assumptions and figures with the accountant's superior to ensure accuracy before approaching the business owner.

4

Client Notification

Once verified, the accountant contacted the business owner and presented a detailed breakdown of the discrepancies and evidence.

5

Owner Investigation

The business owner cross-referenced payment dates with security camera footage from the reception desk, confirming the fraud.

Investigation Outcome

Employee Fraud Confirmed

Internal investigation revealed that an employee of the salon had systematically swindled over AED 21,000 over the course of 2-3 months through counterfeit supplier invoices.

Fraud Mechanics

  • Created fake supplier invoices with inflated prices
  • Altered genuine invoices by adding fraudulent line items
  • Pocketed the difference between actual and reported costs
  • Operated over multiple months to avoid immediate detection

Legal Resolution

Full Recovery Achieved

Criminal Case
Authorities Engaged
Employee handed over to authorities for prosecution
Full Restitution
AED 21,000 Recovered
Complete amount returned to business owner

At the owner's decision, the employee was handed over to the authorities to open a criminal case. The full amount of AED 21,000 was returned to the business owner, protecting the salon's financial health.

"Without Ratio's detailed monthly reconciliation and financial analysis, this fraud could have continued undetected for months or years. Their attention to detail and proactive investigation saved my business from significant financial loss."

Business Owner, Female-Owned Salon, Abu Dhabi

Lessons Identified

Implement Proper Payment Controls

Ensure that suppliers are paid through cheque or wire transfer with credit terms if permissible. Avoid cash payments that lack audit trails.

Regular Financial & Inventory Reconciliation

Conduct thorough reconciliation of both financial records and physical inventory to identify discrepancies early.

Maintain Low Cash Balances

Keep maximum cash balance within the cash register limited to reduce exposure and temptation for internal fraud.

Document All Petty Cash Transactions

Maintain a petty cash slip sheet to ensure all minor expenses are properly recorded and traceable.

Verify Supplier Documents

Periodically verify supplier invoices directly with suppliers to detect counterfeit or altered documentation.

Engage Professional Accounting Services

Third-party financial oversight provides independent verification and professional fraud detection capabilities.

How Ratio Prevents Fraud

This case demonstrates Ratio's comprehensive approach to financial security beyond standard bookkeeping:

Detailed Reconciliation

Month-on-month comparison of all financial transactions and supplier invoices

Inventory Tracking

Cross-verification of purchases against actual inventory consumption

Variance Analysis

Identification of unusual patterns in costs, margins, and supplier relationships

Independent Verification

Direct supplier contact to verify invoices and statements independently

Multi-Level Review

Internal verification process before escalating concerns to clients

Evidence Documentation

Comprehensive documentation to support legal action when necessary

Protect Your Business from Internal Fraud

Ratio's detailed financial oversight and reconciliation services provide the fraud detection your business needs.

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