Fraud Investigation

Fraud investigations involve addressing allegations of fraud in order to identify fraud losses, understand how the fraud was conducted and who was involved. This requires a good understanding of the red flags of fraud, perpertrator profile and how fraud is concealed. We have provided expert reports for civil and criminal litigation, insurance recovery and internal discipline purposes. We have experience providing expert witness evidence in court. Our investigations are performed in a timely and confidential manner. We provide clear, concise and user-friendly reports. Fraud Investigation Surrey. 

• Collect, analyze, evaluate information through the use of computer forensics and data analytics 
• Secure electronic and physical evidence 
• Perform investigative research which involves accessing online and other information relating to the subjects under investigation 
• Trace assets and bank accounts
• Perform forensic interviews which involves a systematic approach to obtaining verbal evidence
• Forgery Identification
• Interpret and communicate findings
• Discuss findings with legal counsel, Police, insurance companies, board of directors
• Prepare expert reports
• Provide expert witness testimony if called upon to provide evidence in court

We have experience conducting fraud investigations for the  following fraud schemes:

• Asset misappropriation, including cash/revenue skimming, fraudulent disbursements, payroll fraud and expense report fraud
• Corruption, including bribes, kickbacks and conflicts of interest
• Financial statement fraud
• Money-laundering

1. Royal Canadian Legion, Branch No. 15 v. Burkitt: This involved the investigation of an employee fraud scheme (cheque tampering and fraudulent disbursements) conducted by a bookkeeper. Expert witness evidence was provided in the civil and criminal court in the Supreme Court of BC. Public record.  
2. Regina v. Olarte: This involved the investigation of a fraud scheme conducted by a care-giver who embezzled funds (skimming of revenue) from an elderly man. Expert witness evidence was provided in the Provincial Court of BC. Public record.
3. Confidential client: This involved the investigation of a controller who embezzled funds from her employer (fraudulent disbursements, forgery, payroll fraud) which resulted in a settlement with her employer.
4. Confidential client: This involved responding to a whistle-blower complaint regarding conflict of interest of a board member. The investigation detailed the lack of compliance with policy and procedure and was used for disciplinary purposes.
5. Confidential client: This involved the investigation of a customer complaint of a bank employee who had committed corruption in soliciting bribes from customers. The investigation resulted in the employee's resignation.
6. Confidential client: This involved the investigation of an employee fraud scheme (fraudulent refunds) in a retail environment. This resulted in a guilty plea. 

• A financial manager of an organization suddenly quits. Upon review, it appears that some unusual bank transfers were done prior to his departure.
• A board member of a non-profit organization notices an odd expense item on the monthly financial report and discovers a payment made to an unauthorized vendor.
• An accounts payable clerk opens a new credit card on a company's existing corporate credit card account and uses this credit card for personal purchases.
• An employee for a retail company steals inventory and takes it home where she sells it online for personal profit.
• A general manager of a construction company uses the company's equipment and employees without permission for the benefit of his side business.
• An executive of an organization disguises personal expenses as corporate expenses in her expenses report.
• A bookkeeper forges the owners’ signatures on company cheques and pays for personal items.
• A customer service employee processes fake refunds and applies the refund amount to his personal credit card.
• A division manager manipulates inventory to create higher profits and earn higher bonuses.
• An employee sets up a fake company and pays this company from the employer’s funds for fake services.
• An employee overpays a supplier and receives a kick-back from the supplier of some portion of the overpayment. 
• An off-site employee encourages customers to go to a competitor run by a friend of the employee.
• A property manager steals contingency funds from a strata property and misrepresents the financial reports to hide the missing funds.  
• A professional bills the government for work not done. 
• Employees pocket payments from customers meant for their employer.
• An employee encourages a customer to pay him a bribe in order for the customer to obtain a product from the company which is in limited supply.   

• Notify your corporate lawyer.
• Notify the Police to start a file.
• Keep the allegation confidential.
• Secure any evidence.
• Limit employee's access to company systems.
• Put employee on paid leave of absense pending the investigation. 
• Put together a small investigation team with independent experts.
• Perform a preliminary assessment.
• Bring in additional outside expertise if needed. 
• Update legal and Police with findings. 

Forensic interviewing is about obtaining evidence through the course of an interview regarding some manner at issue. It is a systematic process of obtaining information or obtaining an admission of something. Conducted properly, the results of a forensic interview can be used in court as expert evidence.  

We conduct forensic interviews as part of our fraud investigations. The interviews serve to obtain information to help start the investigation, to confirm or refute information obtained during the investigation and to gain an admission of quilt from the fraud suspect.