{"id":11082,"date":"2026-08-23T15:30:00","date_gmt":"2026-08-23T15:30:00","guid":{"rendered":"https:\/\/prosecure.com.tr\/?page_id=11082"},"modified":"2026-09-08T18:45:18","modified_gmt":"2026-09-08T18:45:18","slug":"case-studies","status":"publish","type":"page","link":"https:\/\/prosecure.com.tr\/en\/case-studies\/","title":{"rendered":"Case Studies"},"content":{"rendered":"\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\n
\n
\n Corporate Investigations & Risk Advisory<\/span>\n

Case Studies<\/h1>\n

Real engagements: how the allegation arose, how the evidence was gathered and how the conclusion was built \u2014 step by step, on ACFE<\/span> principles.<\/p>\n

\n Discuss Your Situation \u2192<\/span><\/a>\n How we investigate \u2193<\/span><\/a>\n <\/div>\n

All cases are drawn from real engagements conducted by Prosecure and anonymized for confidentiality.<\/span><\/p>\n

\n
FBI NA<\/b>National Academy, 205th Session \u2014 advanced investigative methodology.<\/span><\/div>\n
Intelligence & OC<\/b>Public-sector experience in financial crime, aggravated fraud and complex investigations.<\/span><\/div>\n
ACFE<\/b>Reporting aligned with fraud examination principles and grounded in evidence.<\/span><\/div>\n
30+ years<\/b>Investigation and risk experience in the public sector, the UN and private industry. Prosecure since 2014.<\/span><\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t
\n
\n
\n How we investigate<\/span>\n

Every case runs on the same discipline.<\/h2>\n

The ACFE<\/span> (Association of Certified Fraud Examiners) methodology defines five steps that carry an allegation to a conclusion built on evidence, not opinion. The cases below show how these steps work in the field.<\/p>\n <\/div>\n

\n
01<\/span>

Predication<\/h3>

An examination begins only when there is a reasonable, concrete basis; rumor alone does not open a case.<\/p><\/div>\n

02<\/span>

Hypothesis and plan<\/h3>

A \u201cwhat may have happened\u201d hypothesis is formed and tested. Fraud is never the only hypothesis; operational causes are on the table too.<\/p><\/div>\n

03<\/span>

Documents and data<\/h3>

Evidence is gathered first from documents and data. Its integrity is preserved; the chain of custody determines how defensible the report is.<\/p><\/div>\n

04<\/span>

Interviews<\/h3>

Interviews are planned from the periphery to the center: neutral witnesses first, corroborating witnesses next; the subject of the allegation last.<\/p><\/div>\n

05<\/span>

Findings and report<\/h3>

The report states verified findings, not opinion. An allegation that is not substantiated is a conclusion in its own right.<\/p><\/div>\n <\/div>\n

The service behind the method: Fraud Investigation \u2192<\/span><\/a><\/p>\n <\/div>\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t
\n
\n
\n Allegation substantiated<\/span>\n

A payment and procurement scheme in an overseas operation was uncovered<\/h2>\n

In the overseas operation of a domestic holding group, an internal tip alleged that payments to the main supplier were being reported to headquarters as made when they were not, and that the procurement chain was being manipulated.<\/p>\n <\/div>\n

\n

Examination steps<\/p><\/summary>

\n
01 \u00b7 Predication<\/span>

The tip named a specific supplier, period and transaction type; a verifiable allegation established the basis for an examination.<\/p><\/div>\n

02 \u00b7 Approach<\/span>

Payments reported to headquarters were reconciled against supplier records; interviews moved from the periphery to the center, guided by what the document review and data analysis surfaced.<\/p><\/div>\n

03 \u00b7 Findings<\/span>

The irregularity was not a single transaction but a pyramid-like payment scheme involving multiple employees. The number of perpetrators and the financial scale exceeded management\u2019s initial estimate.<\/p><\/div>\n

04 \u00b7 Outcome<\/span>

The individuals, the method and the financial impact were reported with concrete evidence; the ongoing scheme was stopped, preventing recurring losses. The findings provided a basis for legal proceedings.<\/p><\/div>\n <\/div><\/details>\n

Case file<\/p><\/summary>