FCRM investigates suspicions of fraud and theft, or the misappropriation of corporate assets (or intellectual property). We assist clients to evaluate, for example, any concerns identified in a company's business operations or transactions, and/or the substance of any anonymous allegations that may have been received. This may involve preliminary fact-finding or background research, in order to enable a client determine whether a substantive investigation is required, or for more complex issues, using our knowledge and experience of investigating fraud and other forms of dishonesty, we assist clients identify the nature and scope of work that may be required in order to achieve their objective(s).

Examples of how FCRM can assist clients with fraud issues, include:

• Investigating causes of loss, identifying persons involved and collecting evidence.
• Conducting interviews and obtaining evidence from witnesses and suspects.
• Sourcing evidence recovery from IT systems, hard-drives, PDA's, USB and other media.
• Preventing further financial loss, or loss of evidence.
• Conducting transaction and funds flow analysis, to trace and locate misappropriated assets.
• Managing the oversight and control of actions taken when fraud is suspected.

Confidentiality

Whether a confidential or sensitive investigation is required in contemplation of civil or criminal proceedings, or as part of an internal disciplinary process, or to provide an independent report to a client's regulatory body; our investigators are used to handling commercially sensitive information and obtaining/preserving evidence, producing evidential statements, and preparing independent reports for use by clients, their legal advisers and the courts.

Fraud systems and controls

Senior managment, an Audit Committee, or a regulator, often seek objective and reliable reporting about systems and controls which may have contributed to a fraud's success. FCRM provides independence and objectivity. Where appropriate, our reports of findings can include commentary on internal systems, the control environment and any weaknesses identified, supported by the facts and with recommendations for change, in order to improve a client's internal control arrangements. Findings can also be used, for example, to enhance/improve:

• Fraud response plans, monitoring programmes and other fraud prevention measures (e.g. whistle-blowing).
• Alerts or other mechanisms for capturing identifiable fraud risk, red-flags and incidents.
• Raising awareness of fraud risk in employees who deliver (or supervise the delivery of) transactions.
• The assessment or validation of a client's fraud controls in practice.

"Someone who obtains money or value by deceiving people"

A person commits fraud if, with intent to make a gain for himself or another, or to cause loss to another, or expose another to a risk of loss, he/she dishonestly:

• Lies - Makes a false representation.
• Conceals - Fails to disclose to another person information which he is under a legal duty to disclose.
• Abuses a position he occupies - Which he is expected to safeguard, or not to act against, the financial interests of another person.

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To request further information about FCRM´s fraud Investigation Services click-here, or to launch your local email application click here.