Forensic Accounting & Fraud Advisory

Spire uncovers financial irregularities, validates cost integrity, and provides a clear fact-based
understanding of what occurred and why. 

Our capabilities include:

• Detailed forensic accounting reviews of project and corporate financials
• Investigation of cost anomalies, unsupported billings, and unusual transactions
• Identification of misappropriation, embezzlement, vendor fraud, and procurement issues
• Reconstruction of incomplete records and data-validation analyses
• Integration of financial findings with schedule, cost, and field data for a complete picture

Outcome: Insightful, fact-based analysis that supports confident decision-making.

Spire quantifies financial impacts with clarity and precision to help clients navigate complex
disputes.

Services include:

• Economic damages calculations for delays, cost overruns, disruptions, and fraud
• Lost profits and earned-value analyses
• Evaluation of cost responsibility and causal drivers
• Independent review of claims, change orders, and damages models
• Collaboration with Spire’s engineering, scheduling, and construction experts for a unified approach

Outcome: Credible, defendable financial assessments that withstand scrutiny.

Spire provides comprehensive support across litigation, arbitration,
and mediation—delivering objective expertise tailored to the demands of dispute
resolution.

We offer:

• Expert reports, declarations, and testimony
• Forensic accounting and financial analysis in support of legal strategy
• Critiques of opposing expert opinions and damages methodologies
• Consulting support throughout discovery, document review, and deposition preparation
• Strategic integration with Spire’s delay, damages, and engineering teams

Outcome: A persuasive, well-supported narrative backed by multidisciplinary expertise.

Spire helps organizations reduce exposure and strengthen their defenses through
proactive risk management.

Capabilities include:

• Enterprise-level and project-specific fraud-risk assessments
• Evaluation of high-risk processes, third-party vulnerabilities, and control breakdowns
• Internal control reviews—including procurement, pay applications, vendor management, and contract compliance
• Design and implementation of anti-fraud programs, policies, and governance frameworks
• Targeted training for leadership, finance, and project teams

Outcome: A more resilient organization with controls that prevent, detect, and deter
fraud.

Spire evaluates whether resources, processes, and programs are functioning
efficiently, effectively, and as intended.

We conduct performance audits focused on:

• Operational efficiency and process effectiveness
• Financial and program governance
• Cost and schedule performance for major capital projects
• Benchmarking against industry best practices
• Identification of improvement opportunities and risk-reduction strategies

Outcome: Clear recommendations that enhance accountability and operational
performance.