Introduction
Most businesses tend to avoid forensic reviews of their operations. Forensic accounting or computer forensics is considered a last resort.
Sometimes, the outcome of internal forensic reviews might be unpleasant for some staff members. However, it is not a seldom event that the reason for a farewell message is not the past wrongdoing of the staff member but the lack of cooperation with forensic auditors, lies and loss of trust in the employee or business partner.
Practical application of the rule of the “full and honest cooperation with forensic auditors” is far beyond most people’s comfort zone. And this nis nothing unusual, this is the fact of life. Usually, no one takes a training to prepare for the role of a witness or a suspect in a forensic investigation.
But it does not have to be like that. If your organization would like to avoid the discomfort of internal investigations you might find interesting the service of “Compliance Stress Test” or CeST, where in friendly atmosphere you might mimic the forensic investigation and apply any required improvements in procedures or actions to avoid the necessity of a “real case scenario”.
You might compare the “Compliance Stress Test” to a business compliance fire drill, it is better to be ready than regret that you have not tested your readiness.
Scope of work
A. Cognitive interviews with key staff members (understanding of business operations and detection of potential risk areas). Introduction to PEACE model in the process of the cognitive interviews (both witness and suspect roles)
B. Forensic (accounting) review of key business processes (key cost and revenue items)
C. Introduction to computer forensics in internal investigations (what can be found in the mailbox or mobile devices)
D. Review of existing compliance monitoring processes and procedures in the context of corporate criminal liability exposure (due diligence in selection, supervision, and organization)
E. Conclusions and reporting (Polish or English, but other languages are possible)
The scope is broad but also flexible and can be easily tailored to both the business profile of the Client and to the Client’s expectations.
Should you like to discuss the scope or receive a proposal please do not hesitate to contact me at: michal@kaczmarski-legal.com.pl