We have many years of experience finding electronic evidence in a wide range of fraud and financial crime, including misappropriation of funds, manipulation of accounts, contractor and payroll fraud, bribery, corruption and identity theft.

The common factors involved in most cases of fraud are often described together as the ‘Fraud Triangle’ and include:

1. Opportunity to actually commit the fraud, such as being in a position of privilege or having access to sensitive information, movement of funds or approval of payments
2. Motivation to commit the fraud, such as social needs, a personal agenda or financial pressures
3. Rationalisation that a person’s actions are somehow justified, such as grievances with a company or manager or a belief that a person’s compensation is inequitable.

Where does electronic evidence exist?

Given the pervasiveness of computers and other electronic devices in modern business processes and communications, they often hold valuable evidence of how a fraud was committed and who was involved. Some examples of electronic evidence that we’ve uncovered in fraud cases include:

• Forging of electronic documents such as contracts, invoices, timesheets, receipts, expenses and management approvals
• Manipulation of electronic records such as email messages, payroll entries, bank account details and transaction records
• Use of electronic messaging to communicate elements of the fraud, including email, voicemail, mobile phones and Internet (instant) messaging
• Use of the Internet such as search engines and web sites to research the fraudulent activity, transfer information and check bank accounts and other online transactions
• Manipulation of hard copy documents using photocopiers, scanners, printers and fax machines.

How we can assist

We can assist in all stages of the investigation process, including:

• Identifying potential sources of evidence that may exist both within your environment and externally, which may help to prove how the fraud was committed and by whom
• Locating and forensically securing potential evidence across your environment, such as from personal computers, email and file servers, application systems, backup tapes and devices, USB and other removable storage devices, CCTV footage, electronic access devices, printers, scanners, photocopiers, fax machines and other sources
• Performing forensic analysis of the collected data for evidence of the fraud and details of when and how it occurred and who was involved
• Assisting with collection of evidence from third parties such as preparation of legal requests and execution of search and seizure (Anton Pillar) orders
• Preparing detailed reports and providing expert evidence to assist in disciplinary or legal proceedings
• Liaising with internal and external parties such as audit, probity, IT, security, investigations, risk management, HR, compliance, legal counsel, regulators and law enforcement
• Supporting a wider investigation or legal proceeding including compiling information for staff interviews and corroborating statements made by witnesses against electronic evidence.

Why choose Klein & Co.

• We are widely recognised as a leading independent Australian computer forensic practice, providing the highest levels of technical skills, expert knowledge, commercial understanding, professionalism and integrity
• We have been engaged as a trusted advisor to hundreds of satisfied clients in Australia and overseas, including top tier law firms, iconic Australian and international companies and government agencies
• As an independent team, we are free of the conflicts and overheads of other providers, enabling us to provide the highest quality of service at the best competitive rates
• All of our work is performed by our own dedicated team; we do not advertise services that we don’t provide ourselves or outsource any aspects of our work to subcontractors
• All evidence is processed and analysed on our in-house, secure computer forensic platforms; we do not send your confidential information and data to subcontractors or overseas
• We are actively involved in the international forensic technology community, maintain cutting edge tools and techniques and enjoy strong connections with leading international experts plus local and international law enforcement.

We can help you confirm when and how a fraud occurred, identify the individuals involved and help you respond quickly and effectively.

To discuss how we can assist, on a confidential basis, please contact us on:

Phone: +61 (2) 9233 3400

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it