Manipulation, criminal offences and breaches of the law cause massive damage to organisations. Investigations, e.g. by financial reporting auditors, are of tremendous benefit to the company: Specific irregularities are cleared up (fraud detection), but there is also a preventative effect (fraud prevention). A contribution is made to compliance while reducing management liability. dhpg performs fraud investigations, i.e. the investigation of security incidents or fraud, with an interdisciplinary approach featuring:
In particular, the combination of internal auditing and data analysis produces reliable results – be it in the event of findings from the audit, possible suspicions on the part of management or reports from a whistleblower.
Together with you, we look at where the internal control system, the risk management system or the internal audit may have left possible gaps and how these systems can be further refined. And not just when fraud has been committed.
If worse comes to worst, together with our lawyers, we ensure that our investigations will stand up in court.
Our experts use modern and digital data analyses to achieve the best possible results. This gives you a high degree of certainty that everything at your company is running as it should.
Would you like to get together in a personal meeting? We would be glad to arrange an appointment with you – no strings attached – so we can get to know each other. We look forward to your call or e-mail and to hearing from you.
Wherever people work, mistakes are made. Numbers might be entered incorrectly or an accounting rule unintentionally overlooked. An offence is deemed to be committed when an action and its consequences are intentionally brought about in order to gain unlawful advantages. This includes
Responsibility for compliance with laws, rules and standards lies primarily with the management. If fraud is suspected, an investigation, referred to as fraud detection, can be initiated by means of a special audit and the use of various tools (questioning, data analyses, etc.). Don't hesitate to get in touch with us.
The scandals of recent years have created an impression that it is the task of the auditor to reveal misconduct at a company. With the risk-oriented audit approach, a follow-up investigation of an irregularity does not constitute a failure on the part of the auditor or relieve the company management of its duty
As part of the fraud detection process, dhpg looks at possible risks to the company, the business sector and the environment in order to agree suitable audit procedures with the management. The aim and objective is to recognise possible misconduct caused by fraud.
First of all, our experts conduct qualitative interviews and analyse the company and its environment in order to sketch out possible fraud scenarios. Furthermore, the company's key performance indicators are analysed in comparison to previous years or developments in the particular sector of business. The auditors then evaluate the scenarios identified in terms of their risk and assess possible fraud for the company. Then they get started with the accounts. Due to the volume of data and the use of IT-supported systems, the auditors rely on data analyses. This enables them to gain a comprehensive picture of possible misconduct and to analyse this in more detail. Moreover, the auditors explore whether the control system has appropriate measures in place and, if necessary, whether the persons responsible have failed to take these steps. If irregularities are exposed, the auditors inform the company management and also include this in the audit report.
The most important basis for avoiding fraudulent behaviour is for the company management to lay down the principles of corporate governance and thus a framework of rules for action to be taken. This includes the corporate philosophy and clear organisational and procedural structures with guidelines and rules, as well as an internal control system and internal audit. A whistleblower system offers the opportunity to take up internal impetus provided by employees as well as suppliers, other external partners and the public.
To err is human, as the saying goes. Manipulation, financial losses and deliberate breaches of rules are not. If things go awry, they cause immense damage to a company's image in addition to financial loss. Rules, guidelines and controls must therefore be put in place to ensure that this does not happen. And if you are affected, you should get in touch with us. We are at your side and will support you with modern data analyses and findings that can be used in court.
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