Fraud Examinations

When fraud occurs, you need expert help from several disciplines. Many options are available to

victims of fraud, and the steps taken can determine how successful the ultimate resolution is.

Mistakes made in the early stages of a discovered fraud can be very detrimental to the victim

and can be avoided with the proper guidance from outside professionals.

Following the Money

In a typical fraud case, financial and other records are the principal - and sometimes the only -

evidence with which to prove the fraud. These records are critical whether needed to establish

proof beyond a reasonable doubt for a criminal case, or by a preponderance of evidence for a

civil case. Financial records are often complex and and it requires a skilled Certified Fraud Examiner

to produce an analysis that will withstand cross-examination and other challenges.   

The Certified Fraud Examiner

CFEs have  a unique set of skills that combine knowledge of complex financial transactions with

an understanding of investigation, law, and how to resolve allegations of fraud. Understanding

how frauds occur is important, but so is understanding the why. To the CPA untrained in the

intricacies of fraud, the process of discovering the true facts and circumstances is often not readily

understood or appreciated -- even by those CPAs skilled in financial accounting. 

A CFE/CPA has the unique ability to:

• Understand how fraud is committed and how it can be identified

• Examine books and records to detect and trace fraudulent transactions

• Interview witnesses and suspects to obtain information and confessions

• Write investigation reports, advise clients as to the findings, and testify at trial

• Be well-versed in the law as it relates to fraud and fraud investigations

• Understand the underlying factors that motivate individuals to commit fraud

Fraud Examination Services

Fraud examination services can include any of the following:

• Investigate claims of employee embezzlement, theft, and corruption

• Review financial records to identify suspicious transactions that warrant further investigation

• Gather and prepare case evidence for law enforcement and prosecutors

• Prepare analysis of pre- and post-litigation financial statements

• Identify and locate diverted funds or assets

• Identify misappropriated assets

• Analyze monthly operating results for for issues that warrant further investigation

• Analyze questionable accounting practices

• Provide expert analysis to support or refute filed legal motions

• Provide expert testimony in court proceedings

In addition, we have the ability to provide state, national and even international searches for

undisclosed bank accounts. This service can help uncover previously unknown bank accounts

associated with fraud suspects.

Computer Forensics

Through our strategic alliances, we have the capability to have extremely sophisticated computer

forensic services performed. 93% of all corporate communications is electronic and much of that

is never printed. Through the use of cutting-edge technology and procedures, an exact image of the

suspect computer is obtained and visible and "invisible" evidence is methodically uncovered. Using

these methods will withstand legal scrutiny and has been readily accepted in federal and state courts.

Much of the evidence on a computer is maintained in forms that are "invisible" to routine inspections

of computers by untrained personnel. All data is maintained via an air-tight chain of custody, in a

locked and controlled environment.

Contact us today to determine if a fraud investigation or computer forensics is appropriate for your

particular situation.

Sign up for our Email Newsletter