In recent years, and still increasing, companies are facing confliict situations due to several factors, including: increased litigation, an increasing regulatory pressure, a higher regulatory activity, arbitrage and new methods of confliict resolutions, the increase in the number of fraud, the economic volume and complexity, as well as a considerable increase of the responsibilities to be assumed, and a considerable increase in responsibilities that the managers must assume presented in such situations.
Faced with this new business reality, audit professionals have responded by a series of new services of various kinds, which fall under the common denominator of Forensic. In this division, all services are included, which based on the audit and financial advice, are or may be derived from litigation.
The most outstanding feature of this practice is that it is suitable for professional use in various courts of law. It is at this level and for this purpose that we work in order to issue expert reports that can provide evidence in trials.
These types of activities are covered by professionals from various disciplines, including: auditors, economists, lawyers, experts in information systems, and others, that have to coordinate their work. The following list details a series of practices that include among others the area of Forensic:
- Special reports of an independent expert
- Prevention, detection and research fraud
- Support on regularization of employment files
- Prevention of money laundering
The reform of the Criminal Code, enacted on 1 July 2015, defines the criteria for assigning corporate persons’ criminal liability. This affects incorporated companies and also other types of organisation such as associations, foundations, trade unions, political parties, etc. and expressly states the causes of exemption or attenuation of criminal liability when management or organisational models or systems have been effectively adopted and implemented to monitor, control and prevent the commission of criminal acts within them.
“A GOOD DEFENCE STARTS WITH GOOD PREVENTION”
If you have not yet implemented a criminal risk prevention model ...
We will perform a preventive analysis of the criminal risks that may potentially affect your company and implement measures that seek to mitigate the contingencies arising from criminal charges and the resulting criminal liability and to minimise the risk for companies’ reputation due to their involuntary involvement in such offences.
If you have already implemented a criminal risk prevention model ...
We will determine the functioning of the criminal prevention model and amend it when changes are made to the organisation, its control structure or the activity performed and we will perform independent inspections of the systems’ efficacy and effectiveness.
"Before a fraud is produced, it is necessary to prevent it from happening with the use of controls. The support of a report, which shows the causes that justify the need of a Regulation of occupancy file, can determine the success of the process. It is very important but without delay to analyze a situation, given a crisis and take the necessary measures."