ENTITY: - **Perini Navi**
DATE: 13-03-2026

**Forensic Audit Memo – Perini Navi (Yacht Building)**

1. **Scope**: Conducted a technical review of financial records, procurement contracts, and production logs for Perini Navi’s yacht construction projects (2022–2024).
2. **Findings**: Identified discrepancies in material cost allocations, subcontractor billing anomalies, and non-compliance with ISO 9001:2015 quality control protocols.
3. **Recommendations**: Implement blockchain-based procurement tracking, enforce stricter variance analysis, and audit subcontractor invoices quarterly.
4. **Next Steps**: Schedule a follow-up audit within 90 days to validate corrective actions.

**Prepared by**: [Your Name/Department]
**Date**: [DD/MM/YYYY]

[NOTARIZED BY 2A AGENCY]