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Internal Audit · Risk Advisory · Fraud Investigations

Precision. Integrity.
Insight.

Essentia Partners delivers elite internal audit, risk advisory, and investigative services to organizations that demand clarity, accountability, and actionable intelligence.

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What We Do

Three Pillars of Assurance

We operate at the intersection of governance, risk, and investigations - providing the insight organizations need to protect value and ensure integrity.

Internal Audit

Rigorous, risk-based audit programs that go beyond compliance to deliver strategic insight - from SOX and operational audits to IT assurance and control optimization.

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Risk Advisory

Enterprise risk management, regulatory compliance consulting, and third-party risk assessments that strengthen governance frameworks and safeguard organizational resilience.

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Fraud & Investigations

Forensic accounting, financial crime investigations, whistleblower response, due diligence, asset tracing, and litigation support - uncovering the truth with precision and discretion.

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IIA Member Firm
ACFE Affiliated
Big 4 Alumni
ISACA Certified
SOX Specialists
SEC Experienced
Our Approach

How We Work

A disciplined, four-phase engagement methodology that ensures consistency, rigor, and measurable results across every assignment.

01

Discovery

We begin with a confidential assessment of your risk landscape, objectives, and governance structure to define engagement scope.

02

Analysis

Our team conducts rigorous fieldwork using data analytics, forensic techniques, and structured interviews to gather and evaluate evidence.

03

Findings

We synthesize our work into clear, actionable findings with risk-rated recommendations prioritized by impact and feasibility.

04

Resolution

We support implementation and remediation, ensuring recommendations translate into measurable improvements in your control environment.

Client Perspectives

Trusted by Leaders

Essentia Partners uncovered systemic control deficiencies that our prior auditors had missed for years. Their forensic accounting team recovered $14 million in misappropriated funds and helped us rebuild our entire internal control framework.
Chief Financial Officer
Fortune 500 Financial Services Company
When we suspected vendor fraud in our procurement division, Essentia mobilized within 48 hours. Their investigation was thorough, discreet, and ultimately led to successful criminal referrals. They are our first call for any sensitive matter.
Chief Compliance Officer
Regional Healthcare System
The risk advisory team completely transformed our ERM program. What was a checkbox exercise is now a strategic tool that our board relies on for oversight. Essentia brought the expertise and credibility we needed to drive real change.
Audit Committee Chair
Publicly Traded Technology Company
Their due diligence work on a potential acquisition uncovered material undisclosed liabilities that would have cost us tens of millions. The findings were presented with the clarity of a federal case file.
Managing Director, M&A
Private Equity Firm
Thought Leadership

Latest Insights

Perspectives on governance, risk, and investigations from our senior practitioners.

EP
Fraud & Investigations

The Rising Tide of Financial Crime: What Boards Need to Know in 2026

As financial crime grows in sophistication, boards must evolve their oversight approach. We examine the critical governance gaps and actionable frameworks.

Robert Kimura, CFE · January 15, 2026 · 8 min read
EP
Internal Audit

From Compliance to Strategic Advisor: The Evolving Role of Internal Audit

How forward-thinking audit functions are repositioning themselves as indispensable strategic partners to the C-suite.

Adrienne Wallace, CIA · December 8, 2024 · 6 min read
EP
Risk Advisory

Third-Party Risk: The Hidden Exposure in Your Supply Chain

A practical guide to building a robust vendor risk management program that goes beyond questionnaires.

Sarah Chen, CISA · November 22, 2024 · 5 min read
View All Insights →
Get Started

Confidential Consultation

Every engagement begins with a confidential conversation. Reach out to discuss how Essentia Partners can bring clarity to your most critical challenges.

Schedule a Call →
About Us

Built on Principles,
Driven by Purpose

Essentia Partners was founded on a singular conviction: that organizations deserve audit, risk, and investigative services delivered with the highest standards of independence, rigor, and discretion.

EP
Our Story

Trusted Advisors to
Discerning Organizations

Essentia Partners was established in 2012 by a team of seasoned professionals with deep roots in Big 4 firms, federal regulatory agencies, and Fortune 500 internal audit departments. We recognized a persistent gap: the need for a boutique firm combining institutional-grade methodology with the agility, discretion, and senior-level attention that only a focused practice can deliver.

Today, we serve a select portfolio of clients across six industry verticals. Every engagement is led by a senior partner, ensuring the depth of expertise and personal accountability that defines our practice. Our clients range from publicly traded corporations and private equity portfolio companies to government agencies and nonprofit organizations.

What sets us apart is not just what we do, but how we do it. Our partners are former Big 4 directors, federal law enforcement investigators, and Fortune 500 chief audit executives who have chosen to practice in an environment where quality is never compromised by volume.

Independence

Objective, unbiased assessments free from conflicts of interest. Our findings answer to the evidence, not to relationships.

Precision

Methodical, evidence-driven work product of the highest caliber. Every conclusion is supported, every recommendation actionable.

Discretion

Absolute confidentiality in every engagement. Sensitive matters are handled with the care they demand.

Accountability

Senior-led teams that stand behind every finding. You work with the partners, not just their associates.

Our Team

Leadership

Our partners bring decades of combined experience across audit, risk, investigations, and regulatory affairs.

JM

James Mercer

Managing Partner
CPA, CIA, CISA · Ex-Deloitte
25+ years in internal audit and advisory. Former Senior Manager at Deloitte. Led audit transformations for Fortune 100 clients. Founded Essentia Partners in 2012.
SC

Sarah Chen

Partner, Risk Advisory
CISA, CRISC · Ex-PwC
20+ years in ERM, IT governance, and regulatory compliance. Former Director at PwC. Leads risk advisory engagements for healthcare and financial services clients.
RK

Robert Kimura

Partner, Investigations
CFE, CPA · Ex-FBI Financial Crimes
18+ years in fraud investigation and forensic accounting. Former FBI Special Agent. Led 200+ investigations with recoveries exceeding $1 billion.
AW

Adrienne Wallace

Partner, Internal Audit
CIA, CPA · Ex-EY
22+ years in audit leadership. Former CAE at a Fortune 500 technology company and Senior Manager at EY. Specializes in SOX and audit transformation.
Milestones

Our Journey

2012
Founded in Dubai by James Mercer and fellow Big 4 alumni. First-year engagements focused on SOX compliance for mid-market financial institutions.
2015
Robert Kimura joined to establish the Investigations practice with former federal law enforcement professionals. Launched financial crime and forensic accounting division.
2018
Surpassed 200 engagements. Recognized by Consulting Magazine. Sarah Chen joined as Partner to lead Risk Advisory, expanding ERM and IT governance capabilities.
2022
Adrienne Wallace joined as Partner. Achieved $1 billion cumulative recovered assets milestone.
2025
500+ engagements across six verticals. Over $2 billion in recovered assets. Team expanded to 40+ professionals. Recognized for investigative excellence by the ACFE.
Work With Us

Ready to Elevate Your Governance?

Let's discuss how Essentia Partners can strengthen your organization's risk posture and investigative capabilities.

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Services

Comprehensive Advisory
& Investigative Services

From routine assurance to complex fraud investigations, we deliver the full spectrum of governance, risk, and compliance services with uncompromising quality.

Internal Audit
Risk Advisory
Fraud & Investigations

Internal Audit Services

Our internal audit practice delivers risk-based assurance that transcends traditional compliance. We build and execute audit programs providing boards and management with strategic insight for an increasingly complex operating environment.

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SOX Compliance & Testing

+

End-to-end SOX program management including risk-based scoping, process walkthroughs, control testing, deficiency evaluation, and remediation support. We leverage data analytics to maximize coverage while minimizing disruption.

Operational Audits

+

In-depth evaluations of business processes, operational efficiency, and internal controls. We examine procurement, revenue cycle, human resources, treasury, and other critical operations through both a compliance and value-creation lens.

IT & Cybersecurity Audits

+

Comprehensive assessments of IT general controls, application controls, data governance, and cybersecurity posture. Evaluated against NIST, COBIT, and ISO 27001 frameworks with actionable recommendations.

Internal Audit Transformation

+

Strategic advisory to modernize your audit function. Quality assessments, methodology redesign, data analytics integration, continuous auditing implementation, and co-sourcing arrangements.

Audit Committee Advisory

+

Direct advisory to audit committees on risk oversight, audit planning, regulatory developments, and governance best practices. Independent perspective on management's risk assessments and control effectiveness.

Risk Advisory Services

Our risk advisory practice helps organizations build resilient governance frameworks that anticipate, identify, and mitigate risk. We turn risk management from a compliance exercise into a strategic advantage with frameworks that work in the real world.

Discuss Your Needs →

Enterprise Risk Management (ERM)

+

Comprehensive ERM frameworks aligned to COSO and ISO 31000. Risk appetite definition, assessment facilitation, KRI development, and board-level risk reporting that transforms data into strategic intelligence.

Regulatory Compliance

+

Compliance assessments, gap analyses, and implementation support for SEC, OCC, FDIC, FINRA, HIPAA, state banking regulations, and emerging data privacy requirements. We stay ahead of regulatory developments.

Third-Party Risk Management

+

Vendor due diligence frameworks, contract review, ongoing monitoring, concentration risk analysis, and fourth-party evaluation. Programs that satisfy regulators while providing genuine supply chain visibility.

Governance & Board Advisory

+

Corporate governance structures, board effectiveness, committee charters, and fiduciary oversight. Strengthening governance practices and organizational accountability for evolving stakeholder expectations.

Business Continuity & Crisis Management

+

Business impact analyses, recovery strategies, tabletop exercises, and resilience frameworks. Ensuring your organization sustains operations and protects value through disruptions of any scale.

Fraud & Investigative Services

When the stakes are highest, Essentia Partners delivers decisive investigative capability. Our forensic accountants, former federal investigators, and financial crime specialists uncover the truth with precision, discretion, and unimpeachable methodology.

Discuss Your Needs →

Forensic Accounting & Fraud Examinations

+

Rigorous forensic analysis of financial records to detect fraud, quantify losses, and build evidence-grade work product. ACFE standards and legal preservation protocols ensure findings withstand court scrutiny.

Financial Crime Investigations

+

Complex investigations of embezzlement, bribery, corruption, money laundering, securities fraud, Ponzi schemes, and procurement fraud. Forensic accounting expertise combined with law enforcement methodology to trace illicit activity across jurisdictions.

Due Diligence & Background Investigations

+

Investigative due diligence for M&A, joint ventures, and high-value relationships. Deep-dive financial analysis, public records research, media intelligence, and confidential source inquiries uncover material risks and undisclosed liabilities.

Whistleblower Response & Hotline Management

+

Independent investigation of whistleblower complaints and ethics hotline reports. Objective assessments compliant with SOX Section 301 and Dodd-Frank provisions. Trained witness interviewing and evidence preservation.

Asset Tracing & Recovery

+

Forensic accounting, OSINT, financial network analysis, and cross-border methods to locate and recover misappropriated assets. We work with counsel and law enforcement to freeze, seize, and repatriate assets across jurisdictions.

Litigation Support & Expert Testimony

+

Expert witness services, damages quantification, and litigation support for civil and criminal proceedings. Our professionals have testified in federal and state courts and before the SEC on complex financial matters.

Confidential

Let's Discuss Your Needs

Every situation is unique. Contact us for a confidential discussion about how our team can address your specific requirements.

Contact Us →
Industries

Deep Domain
Expertise

We serve organizations across sectors where governance, regulatory compliance, and investigative excellence are mission-critical.

Financial Services

Banks, asset managers, insurance companies, and fintech firms. SOX compliance, AML/BSA programs, fraud prevention, and regulatory examination preparation for institutions ranging from community banks to global conglomerates.

Healthcare

Health systems, payers, and life sciences organizations. HIPAA compliance, Medicare/Medicaid billing integrity, Stark Law and Anti-Kickback compliance, clinical trial oversight, and healthcare fraud investigations.

Government & Nonprofit

Federal and state agencies, municipalities, and nonprofits. Grant compliance, Single Audit support, program integrity reviews, public accountability frameworks, and investigations into misuse of public funds.

Technology

SaaS, cybersecurity, and high-growth tech enterprises. SOC compliance, data privacy (GDPR, CCPA), intellectual property protection, revenue recognition, and governance challenges of rapid scaling and pre-IPO preparation.

Real Estate

REITs, developers, and property management firms. Lease audit, construction cost verification, tenant fraud investigation, operating expense reconciliation, and joint venture audits across jurisdictions.

Energy & Infrastructure

Utilities, oil and gas, and renewable energy. Environmental compliance, FERC requirements, contract fraud in capital projects, procurement integrity, and joint interest billing audits.

Industry Expertise

Your Sector, Our Specialization

We understand your industry's unique dynamics. Let's explore how we can serve your organization.

Start a Conversation →
Insights

Thought Leadership

Perspectives on governance, risk, and investigations from our practitioners - informed by decades of hands-on experience.

All
Internal Audit
Risk Advisory
Fraud & Investigations
Regulatory
EP
Fraud & Investigations

The Rising Tide of Financial Crime: What Boards Need to Know in 2026

As financial crime grows in sophistication - from AI-enabled fraud to cross-border money laundering - boards must evolve their oversight. We examine governance gaps and present an actionable framework.

Robert Kimura, CFE · January 15, 2026 · 8 min read
EP
Internal Audit

From Compliance to Strategic Advisor: The Evolving Role of Internal Audit

Forward-thinking audit functions are repositioning as indispensable strategic partners. Here is how to make the transition.

Adrienne Wallace, CIA · December 8, 2024 · 6 min read
EP
Risk Advisory

Third-Party Risk: The Hidden Exposure in Your Supply Chain

A practical guide to building vendor risk management that delivers real visibility beyond questionnaires.

Sarah Chen, CISA · November 22, 2024 · 5 min read
EP
Fraud & Investigations

Due Diligence in the Digital Age: Beyond the Background Check

Modern investigative due diligence requires blending traditional and digital intelligence to surface material risks.

Robert Kimura, CFE · October 30, 2024 · 7 min read
EP
Regulatory

SEC Enforcement Trends: Lessons from the 2024 Docket

An analysis of SEC enforcement actions and patterns that should inform your compliance strategy.

James Mercer, CPA · October 15, 2024 · 6 min read
EP
Internal Audit

Data Analytics in Audit: Moving Beyond Sampling

How data analytics and automation are revolutionizing audit methodology and delivering deeper, faster insights.

Adrienne Wallace, CIA · September 20, 2024 · 5 min read
EP
Risk Advisory

Building a Crisis-Ready Organization: Lessons from Recent Disruptions

What five years of global disruption have taught us about resilience and crisis preparedness.

Sarah Chen, CISA · August 12, 2024 · 7 min read
EP
Fraud & Investigations

Procurement Fraud: Red Flags Every CFO Should Recognize

Procurement fraud remains one of the most costly schemes. Learn the warning signs and prevention strategies.

Robert Kimura, CFE · July 5, 2024 · 6 min read
← Back to Insights
Contact

Start a Confidential
Conversation

Every engagement begins with understanding your unique situation. All inquiries are treated with the utmost discretion.

All inquiries are encrypted and handled with strict confidentiality. A senior partner will respond within one business day.

Get in Touch

Whether you need a rapid-response investigation team, a comprehensive audit program, or strategic risk advisory, our partners are ready to listen.

Dubai Office
Emaar Square Building
3rd Floor
Downtown Dubai, UAE
Phone
+(971) 4 304-9283
Email
inquiries@essentia-partners.com
Hours
Monday – Friday, 8:00 AM – 6:00 PM EST
Emergency investigations: 24/7 availability
Dubai, UAE
Legal

Privacy Policy

Last Updated: December 3, 2025

Essentia Partners LLP ("Essentia Partners," "we," "us," or "our") is committed to protecting the privacy and confidentiality of individuals who visit our website, engage our services, or otherwise interact with our firm. This Privacy Policy describes how we collect, use, disclose, and safeguard your information when you visit our website at essentiapartners.com.

Information We Collect

Information You Provide

We may collect personal information that you voluntarily provide when you submit an inquiry through our contact form, subscribe to our newsletter, or otherwise communicate with us. This may include your name, email address, phone number, organization name, job title, and the content of your message or inquiry.

Automatically Collected Information

When you visit our website, we may automatically collect certain technical information, including your IP address, browser type and version, operating system, referring website, pages visited, time and date of your visit, and time spent on pages. This information is collected through cookies and similar tracking technologies and is used to improve site performance and user experience.

How We Use Your Information

We use the information we collect for the following purposes:

  • To respond to your inquiries and provide the services you request
  • To communicate with you about our services, events, and publications
  • To improve and optimize our website and user experience
  • To comply with applicable legal and regulatory obligations
  • To protect the security and integrity of our website and business operations

Confidentiality of Client Communications

Essentia Partners maintains strict confidentiality protocols for all client communications. Inquiries submitted through our website are encrypted in transit and handled in accordance with our firm's confidentiality policies. Information related to potential or active engagements is treated with the highest degree of discretion and is accessible only to authorized personnel on a need-to-know basis.

Information Sharing and Disclosure

We do not sell, trade, rent, or otherwise share your personal information with third parties for marketing purposes. We may disclose your information in the following limited circumstances:

  • To trusted service providers who assist us in operating our website and conducting our business, subject to confidentiality agreements
  • When required by law, regulation, subpoena, court order, or other legal process
  • To protect the rights, property, or safety of Essentia Partners, our clients, or others
  • In connection with a merger, acquisition, or sale of assets, with appropriate notice

Data Security

We implement reasonable administrative, technical, and physical safeguards designed to protect your personal information from unauthorized access, use, alteration, or disclosure. However, no method of transmission over the Internet or electronic storage is completely secure, and we cannot guarantee absolute security.

Data Retention

We retain personal information for as long as reasonably necessary to fulfill the purposes for which it was collected, comply with our legal obligations, resolve disputes, and enforce our agreements. Inquiry data submitted through our contact form is retained for the duration of any resulting engagement and for a reasonable period thereafter as required by professional standards and applicable law.

Your Rights

Depending on your jurisdiction, you may have certain rights regarding your personal information, including the right to access, correct, delete, or restrict the processing of your personal data. To exercise any of these rights, please contact us at privacy@essentia-partners.com. We will respond to your request within a reasonable timeframe in accordance with applicable law.

Cookies

Our website uses cookies and similar technologies to enhance your browsing experience, analyze site traffic, and understand where our visitors are coming from. You can control cookie settings through your browser preferences. Disabling cookies may affect certain functionality of our website.

Third-Party Links

Our website may contain links to third-party websites or services that are not operated by us. We have no control over, and assume no responsibility for, the content, privacy policies, or practices of any third-party sites or services. We encourage you to review the privacy policy of every site you visit.

Children's Privacy

Our website and services are not directed to individuals under the age of 18. We do not knowingly collect personal information from children. If we become aware that we have inadvertently collected personal information from a child, we will take steps to delete that information promptly.

Changes to This Policy

We reserve the right to update or modify this Privacy Policy at any time. Changes will be effective immediately upon posting to this website. We encourage you to review this page periodically for the latest information on our privacy practices. Your continued use of our website following any changes constitutes acceptance of the revised policy.

Contact Us

If you have questions or concerns about this Privacy Policy or our data practices, please contact us at:

Essentia Partners LLP
Emaar Square Building
3rd Floor
Downtown Dubai, UAE
Email: privacy@essentia-partners.com
Phone: +(971) 4 304-9283

Legal

Disclaimer

Last Updated: December 3, 2025

General Disclaimer

The information provided on this website is for general informational purposes only and does not constitute professional advice. Essentia Partners LLP ("Essentia Partners") makes no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability, or availability of the information, services, or related content contained on this website for any purpose. Any reliance you place on such information is strictly at your own risk.

No Professional Advice

The content on this website, including articles, publications, and other materials in our Insights section, is intended for general informational purposes only and should not be construed as audit, accounting, legal, tax, financial, investigative, or other professional advice. The information presented may not reflect the most current legal, regulatory, or industry developments. Readers should not act upon this information without seeking qualified professional counsel specific to their individual circumstances.

No Client Relationship

Use of this website, submission of a contact form inquiry, or any communication through this website does not create a professional-client relationship between you and Essentia Partners. A professional-client relationship is established only through a formal engagement letter signed by both parties. Until such an agreement is executed, Essentia Partners has no obligation to you regarding any information you may communicate to us.

Confidentiality Notice

While we treat all inquiries with discretion, please be aware that communications submitted through this website prior to the establishment of a formal engagement are not protected by professional privilege. We recommend that you do not include highly sensitive or privileged information in initial website inquiries. Once a formal engagement is established, all communications are subject to the confidentiality provisions of our engagement agreement.

Results and Testimonials

Any descriptions of past engagements, results, or client testimonials on this website are provided for illustrative purposes only and do not guarantee similar outcomes for any future engagement. Each engagement is unique, and results depend on the specific facts and circumstances involved. Past performance is not a guarantee or prediction of future results.

Intellectual Property

All content on this website, including text, graphics, logos, images, and the compilation thereof, is the property of Essentia Partners LLP and is protected by United States and international copyright laws. No portion of this website may be reproduced, distributed, or transmitted in any form without the prior written permission of Essentia Partners.

Third-Party References

References to specific regulatory bodies, professional associations, certifications, or other third-party organizations on this website are for informational purposes only and do not imply endorsement by or affiliation with those entities beyond the specific professional memberships and certifications held by our individual professionals.

Limitation of Liability

In no event shall Essentia Partners, its partners, employees, or affiliates be liable for any indirect, incidental, special, consequential, or punitive damages arising out of or in connection with your use of this website or reliance on any information provided herein. This limitation applies whether the alleged liability is based on contract, tort, negligence, strict liability, or any other basis, even if Essentia Partners has been advised of the possibility of such damage.

Jurisdictional Limitations

Essentia Partners provides services in jurisdictions where it is authorized to practice. Nothing on this website shall be construed as an offer to provide services in any jurisdiction where such services would be unauthorized. Our services are governed by the laws of the State of New York, and any disputes arising from the use of this website shall be subject to the exclusive jurisdiction of the courts located in New York County, New York.

Changes to This Disclaimer

Essentia Partners reserves the right to update or modify this Disclaimer at any time without prior notice. Changes are effective immediately upon posting. Continued use of the website after changes are posted constitutes acceptance of the modified Disclaimer.

Contact

If you have questions about this Disclaimer, please contact:

Essentia Partners LLP
Emaar Square Building
3rd Floor
Downtown Dubai, UAE<
Email: inquiries@essentia-partners.com
+(971) 4 304-9283

Essentia Partners

Boutique internal audit, risk advisory, and investigative services for organizations that demand excellence, integrity, and discretion.

Dubai, UAE

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