This core forensic process reconstructs the chronological history of a suspicious trade deal. Investigators use a Three-Way Match Framework to reconcile three distinct data layers, ensuring no gaps exist between what was paid, what was documented, and what physically moved:
                  [FINANCIAL LAYER] 
             (SWIFT Logs, Bank Statements)
                         /   \
                        /     \
                       /       \
         [DOCUMENTARY LAYER] <---> [PHYSICAL LAYER]
     (Purchase Orders, Invoices,     (Customs Forms, Port Logs,
        Insurance Certificates)         Bill of Lading, AIS Tracking)

  • Financial Layer: Reviewing SWIFT payment confirmations (such as MT700 or ISO 20022 messages), correspondent bank clearing paths, and open-account wire logs.
  • Documentary Layer: Auditing the commercial contract, itemized invoices, pro-forma quotes, and cargo insurance policy parameters.
  • Physical Layer: Ingesting customs export declarations, bills of lading, freight forwarder manifests, and physical port entry/exit logs.
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