Fraud is any behavior by which a person intends to gain a dishonest advantage over another. Corporate fraud refers to those cases in which a company or organization is involved.
The detection of corporate fraud usually arises from an internal audit finding, anonymous tip off, suspicion, complaint, whistle-blower or allegation. In our experience, suspicions of fraud are normally well founded, irrespective of the source.
If a suspicion of fraud has arisen, we trust our clients’ instincts and consult with them to develop the next course of action. We help them analyze the evidence and circumstances surrounding the suspicion and set out clear objectives in an investigation plan.
Evidence Gathering
- Analysis
All documents and data that could be relevant must be secured at the earliest possible stage of an investigation and retained and handled properly thereafter. The significance of all the documents that could be relevant to the suspected fraud should be considered. As part of our investigations, we will:
- secure, schedule, interrogate and analyse evidence legally obtained from the client’s communication records, data entry logs, audit and financial statement reviews and personnel files
- review of evidence gathered from digital forensics, CCTV footage, mobile surveillance, interviews and profiling research
- identify evidence from Open Source Intelligence (OSINT) and Human Source Intelligence (HUMINT) methods
- interrogate online media and press databases, court documents, global business filings, property records, web-based communities and social networks to support the evidence gathering process
- summarize the key facts, with supporting evidence, in an easily presented manner
2. Interviews
The objectives of each interview will be determined by the investigation plan and evidence already collected. Interviews with witnesses can be conducted at any stage in an investigation. The aim is to collect supporting evidence which can be used in legal proceedings, tribunal or for making a claim under insurance.
Our Certified Fraud Examiners have experience in interviewing obstructive witnesses, co-conspirators and the suspects themselves and apply professional techniques and principles to seek out the truth.
Surveillance
Static observations, site visits and mobile surveillance are often valuable tools to aid the detection and investigation of fraud. Observation may be from a fixed position or may involve following suspects or vehicles to monitor activities around the suspected fraud, or to identify receivers of stolen goods. In all cases, photographs, digital video may be taken and produced as evidence.
Despite what is portrayed in the movies, surveillance is a specialist skill, calling for great care and planning.
Our surveillance teams consist of former police and military officers who have been trained to the highest standards within their professions. Whether a static observation is required to a six operative mobile surveillance assignment, our teams provide surveillance services of the highest quality using state of the art surveillance communications, vehicles and media equipment.