<h1>Asset misappropriation alleged via fictitious accounting entries and unauthorised fund transfers, prompting a criminal economic offences probe.</h1> An FIR alleges a senior finance manager committed asset misappropriation by creating fictitious capital assets, duplicating legitimate work orders, inflating contractor payments and using authorised signatory access and multiple user IDs to transfer funds into personal accounts. An internal audit detected abnormal capitalisation and unauthorised transfers, leading to a formal complaint and an economic offences criminal investigation.