Netrika Consulting India Pvt. Ltd.
Plot no.-2, Industrial Estate, Udyog Vihar, Phase – IV Gurugram, Haryana 122015
Phone: 0124-2883000


Forensic Investigation 105 Sep 2017

Forensic Investigation 1


Challenge:A company who manufactures wire for its own renowned automobile company appointed Netrika to carry out forensic investigation around the process of manufacturing despite smooth functioning of the process.
Findings:It is noted that plant was performing well and was following input output ratio as well. All normal losses were also within the defined limit. During forensic investigation, we observed that normal loss limit was defined by the Plant Head and it was not according to the actual performance of the machine. We noted variation in plant’s normal loss limit and other plants’ normal loss limits. The variation was 0.05% lesser than as compare to other plants despite installation of latest technology in the plant. It was noted that actual efficiency of the machine was higher than the benchmark and losses during the process were minimized. We further reconciled the consumption of PVC which used for coating of copper wire. During reconciliation, we noted that PVC consumed was more than standard consumption. As the PVC is a category C material, reconciliation of this items was not part of company’s MIS report. The investigative team back tracked the consumption of copper. During physically monitoring of manufacturing process, we noted that actual normal loss was much less than the prescribed limit and daily normal loss of copper was below than past one year’s recorded amounts. The consumption of PVC was also less than the recorded consumption of past one year.

Solution/ Conclusion:It was concluded that plant was manufacturing copper wire more than the reported quantity. Plant Head along with plant team was managing normal loss in the books. They were selling excess quantity in the market. Further, due diligence was also conducted on Plant Head and other involved employees. The involvement of Plant Head and his team was confirmed in the leakage of copper.

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