A suspicion of fraud within your organisation in itself is unpleasant, let alone the enormous quantity of paperwork and digital data you need to disclose and peruse. You are often looking for that one document or file which would confirm to you that an employee has stolen money, deleted business documents or made inappropriate changes to, for example, your payroll or payment files. How do you collect sufficient and valid digital proof in an efficient and legally correct manner?
The evidence you are looking for may be hidden in one of the many papers and electronic documents, e-mail messages, databases and administrative systems within your organisation. You want to be sure that you have checked all existing sources of information. And it might even be possible that the file you are looking for has been deleted and that you need to recover it. It is of the utmost importance to collect digital information in a forensic sound way for it to be considered valid evidence. It is also very important to be sure that the data is not manipulated or damaged during the investigation. Once you have collected all information, the trick is to discover any connections or patterns and to target your search at indications of any irregularities.
The enormous quantity of data within your organisation can also be used as an important source for preventing fraud. If you extract targeted reports from your digital administration on a regular basis, you can identify risks of fraud or irregularities at an early stage and investigate in more detail. Your data will then become a useful source to take pre-emptive actions against (risks related to) fraud.
Conducting and investigation to screen for and prevent fraud using forensic technology is a specialist job. The PwC specialists can assist you with this. We have bundled our international knowledge and expertise gained with cases of fraud at the request of lawyers, curators, regulators and internal audit teams. Together with you, we will take the right course to find out what has happened. Not only by scanning, copying and investigating e-mail messages, computer files, networks and documents, but also by analyzing administrative and financial data. Based on a thorough understanding of the exact state of affairs and sufficiently substantiated evidence you will be able to take appropriate action. In addition, we can also advise you on changes to business processes in order to limit the risk of fraud as much as possible.