Dear Team, Below is a draft Fraud Investigation Report entry for your case. Let me know if you need it tailored into an email, a formal audit-file document, or something else entirely. Fraud Investigation Report: Shiv Om / SF0094328 Details of Fraud Shiv Om collected a pre-closure payment of Rs. 5,540 from Ganga Devi. Instead of remitting these funds to the borrower's loan account, he diverted the full amount to personal purposes. Financial loss to the borrower: Rs. 5,540 Reputational risk: breach of trust in collections process Internal controls gap: lack of dual-entry verification on preclose receipts.