In lockstep with IT

One would be hard pressed to think of a modern business of any size that does not make extensive use of information technology. With the proliferation of IT pervading all areas of business and commerce, the perpetrators of fraud are becoming increasingly sophisticated, and frauds more complex and potentially harder to detect. In any investigation the identification and securing of evidence is paramount. The evidence required, and in what form, will depend on the nature, scope and objectives of the investigation, how the fraud was identified and the location of the records. Forensic investigators, says David Dearman of PKF, must therefore be as sophisticated as the perpetrators and familiar with all forms of electronic communication and data storage – from memory sticks to blackberries and high resolution mobile phone camera shots.

David Dearman may be contacted on tel: +44 (0) 20 7065 0304; email: david.dearman@uk.pkf.com

Evidence takes many diverse forms. Accounting information (bank statements, cash books, accounting ledgers) and the recovery of any lost records will be at the core of any financial investigation. But there is a lot more that can be extracted from IT systems which can assist: