The basic requirements for all our investigative work are that the process must be fair, transparent and objective. These principles contribute to achieving the investigation's primary purpose; to find the objective facts. Without objective facts good decisions for appropriate follow-up cannot be taken.
An investigation process will often affect many people, directly and indirectly, and the report can often be perceived as a final decision. In some cases the report can provide a basis for implementing measures or responses, or it can provide a basis for further processes (court proceedings). When carrying out investigations it is essential, to ensure confidence in the result and the quality of the work, that the basic procedural principles are followed.
It is of great importance to PwC that the process, both during implementation and retrospectively, is perceived and emerges as fair and objective. Our approach must address the parties affected by the investigation process. At PwC we therefore align investigations in such a way that privacy rights are met in order to prevent integrity violations, or other violations of personal privacy.
PwC places great emphasis on transparency, and the principles of verifiability and contradiction (accessibility) are central to our methodology. Accessibility helps to ensure that the report's facts are correct and ensures the right of involved parties to be heard. It is crucial not to subject people to a process they do not perceive as being a part of, or leave them feeling that they have not been adequately heard.
The investigation principles are fundamental to our business, as investigation by a private company is not officially sanctioned and – to date – not subject to regulation. For this reason it is important to PwC to set appropriate and strict requirements, its own "ground rules", and implement them.
Our working methodology includes methodical and prudent handling of:
- Document handling
- Background investigations
- Protection and analysis of electronically stored information
- Review and analysis of accounts
- Analyses and visualisations of facts
- Depending on the case, and the client's needs and wishes, we also assist with:
- Assessment of internal controls
- Legal opinions
- Assistance with employment and criminal law follow-up
Securing and analysis of data and electronic evidence
Digitization imposes particular requirements
In recent years documents, transactions and communications have largely been digitized. In cases of suspected illegal or unauthorized activity this places particular demands on how such digitally stored information is collected, reviewed and analysed.
Particularly if the investigation becomes part of the basis of a legal process, it is crucial to the outcome of the case that the evidence is collected in accordance with applicable requirements to secure evidence and personal privacy.
How can we assist
Our Forensic Technology Solutions (FTS) specialists identify, secure, restore and analyse digital information. PwC has developed procedures and methods so that digital information can be used as evidence in an eventual court case, and has experience in analysis of digital evidence in investigations that ensures searches and analyses are carried out correctly in relation to the mandate, and what emerges from the investigation.
PwC has data forensics laboratories strategically located in over 30 countries, which can provide effective and rapid response to legal disputes and other crises. Our forensic technology specialists in these laboratories employ the most advanced tools in the industry to handle evidence and perform complex data mining and data warehousing activities related to a wide range of topics, including governmental and internal investigations, fraud disclosures, network intrusion and e-discovery/e-disclosure.
If the need for securing and analysis of evidence is difficult to assess, please contact us to secure evidence that can be stored for later analysis. Securing digital evidence is a limited investment and eliminates the risk of data being overwritten or losing its evidentiary value.
Our services include
- Identifying, securing and analysing data – e-discovery
- Conducting technical forensic mirroring of hard drives from computers, and securing electronically stored data, such as e-mail or mobile phone data
- Recovering deleted information
- Geospatial analysis - Analysis of position data
- Investigating electronically stored information – e-review
- Data analysis/mining of large amounts of data to identify abnormal or unusual patterns, or perform aggregated comparisons - suspicious transaction monitoring.
Procedures for the collection and analysis of digital evidence
- Identification of involved persons, systems, etc.
- Securing evidence in relevant IT systems, from mobile phones to servers
- Preliminary analysis of secured systems where the overall purpose is to see if there is direct evidence confirming the suspicion/li>
- In-depth analysis where data media is thoroughly inspected using various analysis tools to uncover evidence
- Reporting of identified evidence and presentation of data for review – e-discovery
- Appearing in court as an expert witness as needed
Work phases can be performed individually or in combination. The phases are performed in agreed stages to ensure that the work can be suspended if the predicted evidence is not found