Investigations of serious frauds or accounting irregularities within a company can be disruptive and time consuming. Many corporations do not have the resources readily available to support a comprehensive investigative response. At Navigant, we can deploy experienced, independent and highly credentialed forensic accountants to fully investigate an existing or suspected fraud and resolve the matter quickly and efficiently.
Accounting Investigations and Disputes
Navigant’s forensic accountants use their technical accounting knowledge and investigative techniques to bring clarity and comprehension to the complex accounting and factual issues that are often at the center of disputes or investigative matters. Our work often focuses on special or audit committee investigations of historic financial accounting and reporting, post-acquisition disputes, transaction tracing assignments, the calculation of harm from inappropriate conduct (e.g. disgorgement analyses), and the analysis of a specific business transactions.
Navigant’s CPAs (including former national office technical and risk management partners) help in the investigation and defense of issues arising from an auditor’s alleged failure to comply with generally accepted auditing standards, Securities and Exchange Commission and PCAOB regulations.
Navigant assists clients with the investigation of various types of corporate frauds, including instances of self-dealing, the misappropriation of company assets and the misuse of investment funds by outside parties. We also assist regulators and other third parties in the investigation of Ponzi Schemes, misappropriate schemes and in the analysis of claims of inappropriate conduct by third party advisors.
Navigant’s accounting experts provide clients with various types of forensic accounting services including transaction tracing, the analysis of money flows and the review/analysis of general ledgers data. We are experts at converting volumes of data from disparate sources into clear and concise summaries that can efficiently describe both the form and substance of certain types of business transactions to assist in a consulting role or as a testifying expert.
Navigant’s professionals provide expert witness testimony in a variety of accounting matters. As part of this work, our team members serve as experts on issues relating to calculation of damages, the correct application of accounting procedures and/or regulations and the appropriateness of judgments made by accountants and outside auditors.
Litigation Support and Electronic Discovery
Navigant’s accounting team members work closely with our computer forensics teams to effectively and efficiently identify, collect, organize and analyze accounting, transactional and financial data responsive to investigative or litigation assignments. When necessary, our teams are experts at extracting data from accounting systems in a forensically sound manner that ensures that the data can be subsequently accessed and analyzed during the investigation and made available for production if requested.