Angel Fernando Morales Arreola

Associate Director


Angel Fernando Morales has nine years of experience working and leading large-scale fraud and forensic investigations and dispute services in Mexico and Colombia for two multinational professional services firms. Most recently, he was a manager in the Forensic & Dispute Services practice team for Colombia, Peru, and the LATCO Region (Latin American Countries Cluster). In this position, he also performed the role of practice leader and acting senior manager. Previously, he had business development responsibilities for a Forensic team, which helped achieve sales goals and budgetary measures. He is native bilingual in Spanish.

Mr. Morales’ forensic leadership and subject-matter expertise include forensic investigative, internal audit, and compliance engagements. His experience includes compliance assessments related to the US Foreign Corrupt Practices Act (FCPA), UK Bribery Act (UKBA), and other anti-money laundering topics for domestic and international entities, both public and private. He also has expertise in forensic audit (searching for fraud and corruption through audits and review), risk assessment, and data analysis.

Mr. Morales has led large- and small-scale investigative teams providing accounting and financial guidance and expertise to companies and counsel (in-house and outside) responding to a variety of complex matters, including crisis management and regulatory enforcement engagements. Many of these projects have involved financial statement alleged and actual misrepresentations, embezzlement/theft and misappropriation, fair value accounting of financial assets, off-label promotion, corruption and bribery, and joint venture contract compliance.

Mr. Morales’ engagement responsibilities have included identification of accounting improprieties and fraudulent transactions, preparation of expert reports, forensic interviews and analysis of financial statement impact, and economic damages. He has also advised companies and counsel in preventing fraud through due diligence procedures, risk assessments, and compliance monitoring. Relevant experience includes:

  • Life Science: due diligences on distributors, background checks on vendors and customers, fraud investigations, forensic interviews, and FCPA compliance revisions.
  • Automotive: assistance on anti-fraud/bribery programs and policies, compliance revisions, and fraud investigations.
  • Telecommunications: internal control audits, compliance revisions on UKBA, fraud investigations, and forensic interviews.
  • Manufacturing: internal control audits, FCPA compliance, corporate compliance, and post-acquisition due diligences.
  • Wholesale and Retail: fraud investigations, corporate compliance, due diligence on distributors, clients, and vendors.
  • Financial: FCPA due diligence, anti-money laundering compliance, and fraud investigation.
  • Construction and Real Estate: internal control audits, diagnostic on anti-money laundering regulations, and compliance on joint-venture agreements.
  • Oil and Gas: anti-corruption assessment on third parties and investigations.

Mr. Morales has significant experience leading international projects and other referred work by Big Four firms from the United States (Miami, New York, Chicago, Los Angeles, San Francisco, Dallas), the United Kingdom, France, Germany, Australia, Luxembourg, and Japan.


Universidad del Tepeyac, Mexico City
BS, Accounting

Employment History

Deloitte Asesores y Consultores
Manager financial advisory services, forensic & dispute
2014 - 2017

EY Colombia
Manager fraud investigation and dispute services
2014 - 2017

EY Mexico
Manager fraud investigation and dispute services
2006 - 2014

News & Insights

Seminars & Speaking Engagements


Professional Affiliations

Association of Certificated Fraud Examiners