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Forensic services

The focus of forensic accounting is the prevention, detection, investigation and litigation of fraud and irregular activity. Our multidisciplinary team includes accountants, auditors, data engineers, investigators and lawyers who are trained to identify irregular transactions and relationships not ordinarily discovered in the course of an audit.

Deloitte established the first forensic and investigative accounting service line in Central Europe in August 1998 and were the first firm to establish a dedicated team of forensic specialists in the Balkans, operating out of Moldova.  We have conducted a large number of investigations in the Balkans in the last four years, across all industries and in respect of frauds of all sizes.

The focus of investigative or forensic accounting is the detection, prevention and investigation of commercial irregularity and fraud and support for its resolution, through litigation or alternative means.  Whatever the size or complexity of the matter, we aim to uncover fraud and irregularity, identify perpetrators and modus operandi, limit losses, prevent recurrence and assist with recoveries.

Our team of forensic accountants are specially trained in investigative techniques to identify irregular transactions and relationships not ordinarily discovered in the course of an audit and our work is supported by specialized forensic technology.

Commercial & fraud investigations

We investigate actions to the detriment of shareholders, conflicts of interest of management and employees, theft of funds and assets, tunneling of assets and capital, procurement fraud and  contractual misrepresentations.  Supported by our in-house data mining tools to sift through large client databases and specialized forensic technology to image and interrogate computers and peripherals for electronic documents such as emails and deleted files.

Fraud detection

We use the latest forensic techniques and specialized information technology to identify suspicious trends and patterns in large quantities of data. This focuses subsequent investigation, fraud prevention programs and yields recommendations for clients' control environments. Fraud detection tools can be built into existing systems for ongoing benefit.

Fraud risk management and AML/CTF services

We perform fraud risk assessments, advise on best practice for fraud risk management and the implementation of fraud detection and fraud prevention measures.  We provide advice and remediation regarding Anti-money laundering and counter-terrorist financing.

Asset recovery

We trace misappropriated assets and help our clients with recoveries.  We draw upon the global resources of Deloitte where assets have been moved offshore.

Business intelligence and investigative due diligence

Concentrating on investigations into the background, financial affairs, affiliations and associations of entities and individuals, we obtain strategic background information for our clients on potential and current business partners, customers, investors, competitors and new personnel.

Litigation support - Expert opinions and the quantification of damages

We provide litigation support in criminal and civil cases including the assessment and quantification of damages and the development of financial models.  We assist counsel with the development of arguments based on the financial aspects of disputes.  We have also been called upon to provide expert reports to rebut allegations and charges of fraud and money laundering.