Overview of Forensic Services

As businesses are becoming more involved in the prevention, detection, and investigation of fraud, they are seeking professional help to perform proactive or reactive fraud-related services. Fraud costs organizations money and also intangible damages. Almost all organizations experience fraud and abuse in one form or another, ranging from minor employee theft to material fraudulent financial reporting.

Spry Control has professional competence in providing services in connection with fraud as an expert, consultant, or provider of other services, including acting as a Trier of Fact, court-appointed expert, referee, arbitrator, or mediator. The types of services or functions are varied and depend on the client's needs.

Spry Control Fraud Related Services

We provide several services in the area of the accounting and digital forensic. Depending on the situation, we offer our services to the client as:

• Expert witness. Our experts render an opinion before a Trier of Fact. All work we have performed related to the litigation is potentially discoverable.
• Consultant. We work to advise about the facts, issues, and strategy of the matter without having to testify as to his or her expert opinion before a Trier of Fact. When hired by an attorney, this work generally is protected from discovery by the attorney work-product privilege.
• Other. if retained on different roles, including a Trier of Fact, special master, court-appointed expert, referee, arbitrator, or mediator.

The roles of an expert and consultant are different. The term practitioner is used when the CPA is serving either as an expert or consultant. The terms expert and consultant are used in those instances to clarify the separate roles of the practitioner. Spry Control has professional competence in providing services in connection with fraud as an expert, consultant, or provider of other services, including acting as a Trier of Fact, court-appointed expert, referee, arbitrator, or mediator. The types of services or functions are varied and depend on the client's needs.

Fraud Investigation Services

Businesses operate in an interconnected world with stakeholders like customers, vendors and regulatory agencies. Transactions take place on agreements and covenants, and are channeled into business processes. Disagreements or questions, when arise, need to be addressed with or without external assistance. Spry Control, with expertise in internal control and digital information, can provide expertise not otherwise available with the clients.

We investigate unusual or irregular commercial activity and financial reports and perform electronic evidence discovery with a view to preserve evidence, and piece-by-piece build the whole flow of transaction and position. Our knowledge comes from a range of experience dealing with matters of fraud, corruption, accounting, information technology and regulatory compliance.

Our dedicated specialists provide independent, detached and confidential advice to the clients to help them find the best solution to the issues including a shareholder dispute, contractual breach, failed acquisition or suspected fraud. We the financial impact of business conflict is critical. We preserve and evaluate the evidence and accurately calculate damages or lost profits due to contract disputes, business interruption, insolvency and transactions. We also provide expert witness testimony as necessary to explain, substantiate and defend our findings.

Spry Control's Competence in Fraud Investigations

We also provide our information systems and applications security, digital forensic, subject matter expertise on regulatory compliance, accounting forensic and internal control expertise for the lawyers and clients form a multidisciplinary team to investigate and pursue fraud allegations. Our team also works with our clients' internal or external legal teams to help the team discover what happened, how much is at risk, who is involved, and what opportunities exist for recovery. Our engagements are based on time and materials and responsive to the team and client's needs.

Our Forensic Investigation team is capable of providing help in criminal investigations, following the standard disciplinary procedures, undertaking forensic accounting, providing expertise in financial and other regulations, participating in evidence discovery and fraud risk management work.

• Investigate financial reporting
• Examine financial and source documents for fraud - including false reporting, manipulated records, forgery, or electronic tampering
• Assist in financial restatements
• Investigate alleged fraud or illegal acts, including money laundering and corruption
• Regulatory compliance investigations
• Provide expert reports and testimony
• Conduct liquidation investigations
• Examine suspect vendor relationships or activities
• Investigate suspect financial performance by a unit, subsidiary, or joint venture
• Investigate compromises of intellectual property and trade secrets