Litigation > Litigation Service

The following are commonly used tests (grouped by type).

Fraud Investigations

  • Look for phantom vendors by matching names, addresses, phone numbers and National Insurance numbers/Social Security numbers between vendor files and employees and/or address listings.
  • Detect invoice splitting schemes or other purchasing fraud by stratifying and investigating invoices at or just below maximum levels triggering public bids or authority levels for buyers.
  • Identify questionable invoices by searching for duplicate or incomplete invoices and for invoices paid on non-business days (Saturdays and Sundays), identifying multiple invoices for the same amount on the same date and checking for multiple invoices just under approval cut-off levels.
  • Search for phantom employees by matching National Insurance numbers/Social Security numbers against publicly available valid number files. Analyse numbers by comparing against other demographic information such as mismatched country of birth and postcodes, which are county specific.
  • Detect payroll fraud by matching termination dates for employees against the final few payroll runs. One scheme is to continue payments for the employees that have left but change the payment details to the clerk's account.
  • Investigate dormant account schemes by identifying and analysing activity on dormant accounts and cross-checking dormant account address changes against employee addresses.
  • Facilitate money laundering investigations by searching for large rounded transactions, matching debit and credit transactions on the same account, identifying large cash deposits and cross checking account holder addresses against address listings.
  • Detect accounts receivable fraud by identifying unusual patterns such as unusually high write-offs or credits by one employee, accounts that seem to be assigned to collection early and accounts written of shortly after being established, particularly ones for which no payment was recorded.
  • Detect accounts receivable fraud by comparing employee addresses and phone numbers to vendor master files. Another technique is to analyse local vendor addresses and names as they relate to situs and ownership records in public property tax files and then to employee names.
  • Document kickback and conflict of interest schemes by identifying vendor prices and vendor price increases that are greater than standard, searching for continued purchases despite high rates of returns, rejects or credits, looking for high volume purchases from one vendor.

Healthcare

  • Evaluate managed care payer performance
  • Recalculate profit margins by doctor, financial class, etc.
  • Analyse physician contract compliance
  • Use procedure codes to summarise medical record information by doctor, specialist, hospital, department, patient or insurance provider
  • Review medical records for diagnosis coding deficiencies, incomplete records, incompatible coding or inappropriately billed charges
  • Compare dates of service for outpatient care to dates of admission to hospital for compliance
  • Look for duplicate billings and claims payment by patient, provider, date of service or amount

Bankruptcy

  • Sort, stratify and summarise volumes of historical financial transactions data
  • Match and compare bank account records to accounting system data
  • Calculate and analyse variances in accounts between periods
  • Review inventory valuations and identify obsolete inventory
  • Recap asset values and compare book and tax depreciation
  • Cross check debtor addresses and tax identification numbers to owners/employees addresses and tax identification numbers to identify related parties
  • Search for related party transactions
  • Analyse timing of payments
  • Match interbank and intrabank transfer data
  • Check accuracy of trustee reports