Make the movement of funds traceable.
A transfer connects two entries, but the reason for the transfer and the interest in an asset may require additional records. Asset tracing examines those relationships and makes the limits of the available information visible.
The question may concern a particular transaction, a sequence of movements or the financial record of an identified asset. The scope determines which sources need to be connected.
Questions this analysis can address
How did funds or assets move through the records?
What do the available ownership records show?
Where are further records needed?
Scope may include
Flow-of-funds analysis
Connect payments, receipts and subsequent movements to available records.
Record reconciliation
Compare sources and explain gaps or differences between entries.
Ownership information review
Examine available ownership information without treating a payment as conclusive evidence of ownership.
Documented findings
Document the trace, its supporting material and points requiring further information.
How the analysis develops
Relevant records are first organised by source and period. Transactions can then be matched across accounts and supporting material, with a clear record of how connections were established.
Where funds are combined, transferred again or no longer supported by a complete record, the analysis should explain the uncertainty. A plausible connection needs to be distinguished from a documented one.
Before an engagement
Does a payment identify the owner of an asset?
A payment is relevant evidence, but ownership may depend on other records and the purpose of the transaction. The available material must be considered together.
How is the scope established?
The initial discussion defines the question, the records available and the intended use of the analysis. Suitability, independence, responsibilities, fees and deliverables are agreed before work begins.
What should I send first?
Begin with a short description of the background, the question and any relevant dates. Arrangements for sharing confidential source records should be agreed separately.