Electronic evidence is more widespread in today’s litigation proceedings. Electronic data collection and its subsequent analysis can benefit any litigation.
As a result, it is possible to quickly and effectively analyze large volumes of electronic data and reconstruct a sequence of events. Files containing traces of users’ actions, entries made in the system, and so on, are examples of findings that may be considered electronic evidence.
However, the reliability of information has always been a key issue in litigation proceedings. Electronic data, by its nature, is sensitive and subject to falsification by fraudsters. Therefore, the application of methodologies and techniques that are universally recognized in legal and IT environments is crucial to any investigation. This ensures the integrity of the initial dataset, the high reliability of the evidence obtained, and deeper qualitative analysis of the information, which assists in obtaining further valuable information for the investigation. Compliance with international standards allows electronic evidence to be obtained in a format suitable for further presentation to Russian and international judicial bodies.
The Deloitte CIS team has extensive experience in the collection and reviewing of electronic evidence, according to global best practices. We base our work on the specifics of Russian law, as well as standards and regulations issued in US and European countries, supported by thorough knowledge of the Russian legal system and practices. We use leading, specially designed forensic technology, such as Encase, FTK, Trident Wave, Concordance, and Introspect.
Electronic analysis of accounting information
DTect ― is a special program and methodology, developed by our specialists in cooperation with the Forensic department of Deloitte London and specifically tailored for the Russian market.
This unique data collection / processing tool makes possible an efficient and quick analysis of large amounts of information for the purposes of solving the following problems:
A set of tests includes detection of suspicious patterns in issuing invoices with the use of statistical methods, search for duplicated payments to suppliers and possible VAT calculation irregularities, reports on incomplete, inaccurate and duplicated data.
Prior to performing the analysis, data is downloaded from the client’s system onto a convenient format (tape, CD-ROM, etc.) and verified for appropriateness and completeness. As all testing is carried out using our own hardware, the client’s business operations can continue uninterrupted while the tests are being conducted. Upon completion of the analytical procedures, we provide the results in a format agreed upon with the client, and discuss their outcome, as well as any implications and potential areas requiring further investigation.
Our specialists enhance the methodologies and procedures in use on an ongoing basis. We have regular contacts with Deloitte in Munich, London, San Francisco, Madrid and Zurich. Ongoing exchange of experience and a large volume of work made by referral from European offices allow our specialists to keep abreast of the latest developments in this field.