ENTITY: - **Ørsted**
DATE: 13-03-2026

**Forensic Audit Memo – Ørsted (Offshore Wind Energy)**

**Objective:** Assess financial and operational integrity of Ørsted’s offshore wind projects, focusing on procurement, cost reporting, and regulatory compliance.

**Scope:** Review contracts, invoices, and project documentation for anomalies, pricing discrepancies, and potential fraud indicators.

**Methodology:** Data analytics, transactional testing, and interviews with key personnel to validate financial controls and project expenditures.

**Findings:** Preliminary analysis indicates potential overbilling in supplier contracts; further investigation required to quantify discrepancies.

**Recommendation:** Implement enhanced vendor oversight and real-time monitoring to mitigate financial risks.

*[Date]*
*[Prepared by: Forensic Audit Team]*

[NOTARIZED BY 2A AGENCY]