How should fund movement through several accounts be mapped?¶

Fund movement through several accounts should be mapped as a sequence of evidenced transactions, not as a general narrative that money “moved around.”

Avoid the dangerous assumption¶

The dangerous assumption is that matching amounts alone prove the same money travelled through every account.

Start with the original transaction and record the source, destination, amount, currency, timestamp, reference, provider and status.

For each onward movement, capture the same fields and identify the account holder, authorised users and evidence of practical control.

Use exact provider timestamps and note whether they represent initiation, authorisation, posting, settlement or completion.

Record fees, currency conversion, partial transfers, cash withdrawals, refunds and reversals.

Funds may split across several destinations or combine with other balances.

A later transfer of the same amount may be linked, but amount similarity is not proof where accounts contain mixed funds.

Use transaction references, communications, beneficiary creation, device sessions and timing to support the connection.

Create a clear visual or tabular map showing each node and movement.

Separate confirmed links from probable or possible ones.

Do not hide uncertainty inside arrows or labels.

Where several providers are involved, reconcile their identifiers and explain any timestamp differences.

Identify the point at which funds were withdrawn, spent, converted or moved beyond available records.

When reporting, state what is directly shown by provider records and what is inferred from timing and context.

Operational takeaway¶

Map every account, transaction and status individually, record splits and mixed funds, and label confirmed and inferred links separately so the movement can be tested and defended.