Investigations
As all fraud cases are unique, so are all forensic investigations. The plan must be tailor made based on the situation and the needs of the organization. As PwC Forensic team, we have the following approach to plan our investigations:
1. Setting scope and objectives- Understanding the issue, the priorities of our client, desired output and the time frame to structure a scope to cover all areas that need to be reviewed
2. Planning- Picking up the right team members for the roles and determining a project timeline to work systematically
3. Data Collection - Gathering information relevant to the allegations
4. Corporate Intelligence: To gain background information on the related entities and individuals in allegations
5. Analysis & Evaluation- Analyzing the data, document review of transactions, and tracing evidence of fraud
6. Interviews- Meeting staff, whistleblowers, suspect s and management to understand the details. There are two types of interview techniques:
- General and Whistleblower: To better understand the allegations and, where possible, obtain more detailed information.
- Suspect: Based on the information gathered, to hold interviews regarding areas of alleged misconduct with the potential result of admissions being made by the ones implicated.
7. Reporting- A good forensic report should set out the answers to the classical investigative questions: who, what, why, where, when and how. Fraud examination report will most likely be read by company management; attorneys; defendants and witnesses; press and; court. Generally, reports are divided into two, based on what they were prepared for:
- The reports prepared for the use of management of the company
- The reports prepared as expert reports in court to compute and testify to damages
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Service Details:
- Fraud Investigation
- Bribery & Corruption Investigation
- Fraudulent Financial Statements & Reporting Review
- Internal Audit Investigation Support
- Interviews and Interrogations
- Investigation Program Design
Fraud Investigation
Our team draws from experienced investigators, forensic accountants, corporate intelligence specialists, forensic computer experts, economists, engineers and certified fraud examiners.
Our experts come from a wide variety of backgrounds, including law enforcement, accounting and IT. They combine practical experience and formal training with a wide range of tools and techniques to detect and investigate a variety of situations, including:
- Whistleblower allegations
- Asset misappropriation
- Suspicious transactions
- Conflicts of interest
- Bribery and corruption
- Corporate irregularities
- Regulatory violations
Bribery & Corruption Investigation
Using a team with experience in numerous review and remediation engagements with respect to corruption and bribery investigations, we offer services on the following issues:
- Creation of corporate policies and procedures on anti-bribery and corruption, assessment of the effectiveness of current policies and procedures
- Review of policies, procedures and historical transactions of target companies in mergers and acquisitions in order to identify needs for remedial activity and risks associated with past practices
- Creation of a fraud prevention system focusing on corruption and bribery
- Investigation into corruption and bribery cases identified through tip-offs or audit
- Provision of staff awareness training on corruption and bribery for company employees
Fraudulent Financial Statements & Reporting Review
The changing economic and legal environment has significant implications for a company’s operations and financial reporting, and changes in the business, economy and laws and regulations generally increase the level of risks affecting the business and require adequate response and disclosure in the financial statements. We help you to address the increased risks of fraudulent statement of the financial information and reporting through our forensic accounting expertise.
Internal Audit Investigation Support
Does your internal audit team have all the fraud investigation tools it needs?
Fraud prevention, detection and investigation continue to play an increasingly important role and hold a significant place in business plans, despite falling outside the primary responsibilities of the internal audit unit. When internal audit resources are limited and are focused on completing an intense audit program within the year, we can support the internal audit team, helping them undertaking investigations both efficiently and effectively.
Our specialist team has gained experience working alongside the internal audit teams of many global companies on engagements in relation to employee fraud, corruption and bribery, and conflicts of interest. Our team adds value to the internal audit units during investigations, using their expertise in advanced fraud analysis techniques and applying experience gained in a variety of sectors. In this way, investigations are conducted more effectively, utilizing technical expertise like forensic technology techniques, which may be lacking within the internal audit unit.
Interviews and Interrogations
Forensic investigations involve interviewing suspects and other staff members to gain an enhanced understanding of the situation. Our forensic interrogation experts conduct fact-based information gathering and admission seeking interviews to understand the control environment, business processes as well as identify potential irregularities in companies.
Investigation Program Design
Fraud and corruption, often linked to poor governance, represent serious risks for an organisation. High profile cases in recent years have shown that dishonest behavior not only undermines profits, operating efficiencies and reliability, but can also severely damage an organisation’s reputation.
Organisations should have a thorough investigation program which will allow them to quickly and effectively take actions in cases of fraud and misconduct. We design investigation programs and train relevant teams to follow a road map specifically tailored for the organisation’s needs in case of fraud incidents.
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