Window Dressing Detection Engine

Financial Integrity Diagnostic

Based on RBI Forensic Audit Patterns: This tool helps identify "Window Dressing" techniques where companies manipulate financials to stay within bank covenants. Answer the diagnostic questions below to generate a Risk Profile.

Forensic Auditors Risk Managers Credit Underwriters

Diagnostic Checklist

Inventory

Is there a significant buildup of inventory without a matching increase in sales?

Group Risks

Do associate companies have different accounting year ending dates?

Revenue

Are there frequent transactions with associate companies that "wash out" or return to the parent?

Liabilities

Are any long-term loans actually repayable within 12 months (e.g., Associate loans)?

Revenue

Were any cash receipts for next year recorded in the current year?

Profitability

Is there a steep rise in sales turnover with only marginal profit growth?

Integrity Risk Level

LOW

Reliable Data

No major forensic red flags detected. Financials seem transparent.

This diagnostic tool is for educational assessment and does not constitute a formal audit report.