Forensic Accounting & Fraud Investigation

Cerebra’s fraud examiners apply the following investigation methods to reveal the facts by obtaining sufficient, relevant and reliable evidence: 

Forensic Accounting Investigations 

• Using our accounting experience and expertise, we collect and analyze accounting records, all physical and digital supporting documents  related to the suspicious event. 
• We conduct a thorough examination of any signs of fraud identified through our analysis on accounting data. 
• We collect digital and physical evidence for use in legal proceedings. 
• We calculate losses and economic damage. 

Digital Forensics and Examination of Digital Data (e-discovery) 

• We take images of digital data stored on all information systems and storage devices such as computers, phones, external discs belonging to the suspect, using digital forensics tools with a method that ensures their admissibility as evidence in legal processes.  
• We may recover deleted, stored, deliberately or accidentally damaged data. 
• We upload the images to our digital data analysis software and perform the indexing process that allows digital data to be searchable by keywords. 
• Considering the pattern of the case we analyze large amounts of data in different formats with the right keywords that we choose. 

Corporate Intelligence 

• By using open sources, we collect information (partnership structures, social media, negative news, asset verification, etc.) about suspects and companies. 
• We investigate conflict of interest relationships with suspects and companies. 
• We check the physical conditions of the companies by conducting field inspections.

Interviews with Suspects and Other Employees   

• We organize interviews with suspects and other employees considering the data and evidence obtained so far. 
• We collect as much information as possible about the allegations by asking witnesses and suspects the right questions, in the right order and in the right way. 
• If we find evidence supporting allegations, we conduct interviews aimed at getting the suspect to confess. 
• We assess the information obtained as a result of the interviews in a holistic manner with other information and evidence obtained during the investigation process. 

Reporting 

We compile our fraud investigation report, outlining fraud investigation procedures, findings, signed statements and recommendations regarding the case, and submit it to the company management.  

Supporting Criminal Prosecution 

• We assess the identified evidence and support your litigation process by advising you and your legal advisors. 
• We work in coordination with internal and external lawyers throughout the investigation and litigation process to support the legal strategy. 
• We can provide expert opinions as an expert witness in courts.