CAPABILITY STATEMENT. > Forensic Technology Team < Daniel Hains, Director t (07) e [email protected] w

Transcription

1 CAPABILITY STATEMENT > Forensic Technology Team < Daniel Hains, Director t (07) e [email protected] w

2 CAPABILITY FORENSIC TECHNOLOGY INDEX Page No. Introduction... 3 About Vincents Chartered Accountants... 3 Firm Services... 4 Experience & Engagements Computer Forensics... 4 Data Analytics... 4 Previous Engagements... 5 Specific Cases... 6 Case Study... 6 Key Personnel... 7 Insurance Panels... 7 Government Panels... 9 Value Added Services Quality Assurance

3 CAPABILITY FORENSIC TECHNOLOGY INTRODUCTION Vincents Chartered Accountants Forensic Technology Group provides this capability document to facilitate understanding of our expertise in the field of computer forensics and analysis. Vincents specialist Forensic Technology Group provides independent expertise as part of the wider forensic accounting investigation service. Our team is highly experienced in providing expert computer forensic services. VINCENTS FORENSIC TECHNOLOGY SERVICE Vincents specialist Forensic Technology group primarily provides independent expertise in the field of digital forensics in matters involving electronic data acquisition and analysis. Our services often form part of the wider forensic accounting investigation. The group is part of the largest dedicated forensic accounting team in Australia. The team s services cover the processes of identifying, preserving, analysing and presenting digital evidence in a manner that is admissible in a court of law. ABOUT VINCENTS CHARTERED ACCOUNTANTS Vincents Chartered Accountants was established in The firm has offices in Brisbane, Sydney, Canberra and Gold Coast. Today Vincents Chartered Accountants has twenty-six Directors, 180 staff and the firm continues to grow. The firm remains Australian owned and operated. AWARDS Each year since 2007 Vincents Chartered Accountants has been the recipient of various BRW Client Choice Awards including the 2012 awards for: Best Tax Provider Best Accounting Firm* Australia s Best Professional Services Firm* Best Firm Rated by Professional Services Sector. (*revenue <$50M) FIRM SERVICES Vincents Chartered Accountants provides specialist services in the areas of: Tax and Business Services Forensic Accounting Forensic Technology Insolvency and Reconstruction Audit Solutions Corporate Advisory Financial Services, and Recruitment Solutions. 3

4 CAPABILITY FORENSIC TECHNOLOGY The firm s strengths lie in the provision of specialist accounting services and the ability to adapt to any changing market or situation. Vincents Chartered Accountants is a member of the Institute of Chartered Accountants of Australia. Our staff of 180 comprises both members of the Institute of Chartered Accountants Australia and CPA Australia. Vincents Chartered Accountants has experienced significant growth in recent years, however the firm s dedicated and highly experienced forensic advisory team remains the largest in Australia. Preserving the data involves forensic imaging, acquisition of evidence, verification and secure storage. Data Acquisition Our team includes forensically certified examiners (EnCE and CISA) to acquire and analyse the data using the latest best practice methods. These include zero touch forensics where the application of either hardware or software tools, such as Tableau, Helix and Encase applications, allows for full data imaging without disturbing the contents of the subject media. EXPERIENCE AND ENGAGEMENTS COMPUTER FORENSIC ANALYSIS Vincents are experts in the field of digital forensics providing best practice solutions to identify, preserve, analyse and present digital evidence in a manner that ensures all evidence and findings are able to be applied in litigation matters. We have assisted in a range of matters for a diverse client base, including; theft of intellectual property, copyright infringement, industrial relations and employment law matters, mobile phone analysis and reporting. Identifying digital forensic evidence involves investigating computers including networks and personal computers, mobile devices, social networking sites, drives, USBs and any other storage devices. Analysis involves efficient use of software and other tools to trace and verify the authenticity of electronic documents, such as s and transactions and reconstructing electronic events. This may also include defeating passwords and encryption and recovering data, even if deleted and/or corrupted. Presenting reports as expert evidence to legal and other advisors and appearing in courts providing expert testimony. DATA ANALYTICS When properly used by trained staff, data analysis software can be incorporated into audit plans to provide assurance related to the organisation's information systems. Results from efficient and competent data analysis activities can shine a light on the issues lying within the organisation's data. 4 2

5 CAPABILITY FORENSIC TECHNOLOGY Our team focuses on understanding client systems and business processes in order to corroborate or detect failures in the reliability and integrity of the system information. Vincents Forensic Group can then properly acquire and analyse the data produced by these systems whilst maintaining the high quality of our work and meeting the relevant professional requirements regarding fraud and internal control. Vincents use a combination of tools to acquire and analysis the data which allows us to maintain efficient cost and quality of analysis. We can read, display, analyse, manipulate, sample or extract from data files from almost any source mainframe to PC, including reports printed to a file. Our applied techniques include using Benfords law, Correlation, Time Series, Trend Analysis, identifying duplicate payments, sequential gap detection (missing invoices) and other proprietary functions to obtain greater insight into your clients businesses. Keyword searches can be tailored to each engagement. SPECIFIC CASES Acting as independent IT expert for the purposes of executing Anton Pillar orders brought in the Supreme Court of Queensland and providing expert witness testimony at trial. Collection, analysis and recovery of sensitive and deleted data in a commercial context where value of intellectual and commercial property was in dispute. Investigation of allegations of claims of theft and destruction of intellectual property by current and former employees. Analysis and recovery of deleted data, financial information and electronic communications perpetrated by former employees. Engaged by employers in relation to employee fraud including investigation of losses based on source documents, reconstruction of accounts, analysis of electronic data input and processing, review of internal control procedures and preparation of detailed reports and quantification of loss. Assisting with implementation of internal controls and reporting processes. Private Client Engagements Our client, the owner of a recently acquired digital music business, was being pursued by regulation authorities in relation to alleged breaches of copyright of the music, which was a critical asset of the business. We were able to analyse the equipment s metadata files and operating systems which identified that the music had been pirated by the previous owner of the business rather than our client. We were engaged by the director of a company to investigate how competitors had gained access to the company s proprietary information which included designs/cad drawings, software codes and precedent documents. We were able to analyse the network infrastructure and workstations to determine the lead in the company s systems. 5 3

6 CAPABILITY FORENSIC TECHNOLOGY We were engaged by an organisation that had terminated the services of its General Manager after it was discovered that the GM had sent inappropriate text message to staff. The messages were of a sexual harassment nature. The GM attempted to sue the organisation for breach of contract however we were able to analyse the relevant mobile phone and extract the deleted messages and photos which justified the termination and gave no recourse for his legal action. Government Engagements Provision of computer forensic services to Department of Immigration and Citizenship in the execution of warrants on suspects, evidence analysis and storage, preparation of expert reports; Engaged by Queensland State Government Office of Fair Trading Compliance group as independent expert in investigation of offences under Property Agents & Motor Dealers Act (2000) CASE STUDY Provision of Computer Forensic and Investigation Services at Department of Immigration and Citizenship Overview: Daniel Hains, director of computer forensics at Vincents, was engaged as the provider of computer forensics services by DIAC. Mr Hains attended at two separate sites in order to support the execution of the warrant in Sydney with DIAC investigators and Australian Federal Police. Performance / Highlights: Vincents were able to respond at short notice to provide computer forensic services for the execution of a warrant on a suspect charged with multiple immigration and labour offences. Duties included accessing computers, mobile phones and storage devices and determining their relevance to the search warrant by using best practice forensic techniques to search the device using keywords and date ranges without affecting the evidence. Devices involved varying operating systems, such as Apple OS, Windows XP and Ericssson Cellular, which all required access on site. Mr Hains then assisted with cataloging and transporting evidence to DIAC offices and undertaking complete forensic images of all relevant digital devices. Mr Hains assisted investigators by verifying, storing and analysing the evidence obtained for the purposes of the DIAC investigation. The results produced by the investigation of the computers were used in evidence against the alleged suspect. Benefits to the Client: The services provided by Vincents were extremely well received by the acting head of the DIAC investigations department. The services provided to the Agency were of a high standard such that all services were completed in a timely manner and at a competitive rate. I was advised at the time that Vincents rates were less than those quoted by DEWR s computer forensic team who are usually appointed in such matters. 6 4

7 CAPABILITY Lender Support Services KEY PERSONNEL VINCENTS FORENSIC TECHNOLOGY Daniel Hains, Director Forensic Technology Hadi Rahnama Senior Manager John Jeffrey Consultant Norio Hino Senior Associate Contact Details and Qualifications Daniel Hains Director Hadi Rahnama Senior Manager Norio Hino Senior Associate John Jeffrey Consultant Chartered Accountant Bachelor of Commerce EnCase Certified Examiner (EnCE) (certification number ) NUIX Advanced Training Programme Certified Information Systems Auditor (CISA) Masters, Information Technology (Advanced) Graduate Certificate in Computer Networks Queensland University of Technology, Brisbane. EnCase Certified Examiner (EnCE) Advanced Computer Forensic Training CISA (In Progress) Bachelor of Commerce University of Newcastle CFE Examination Preparation Association of Certified Fraud Examiners CPA Program CPA Australia Bachelor of Engineering (1 st Class Hons) University of Queensland Bachelor of Arts (double major Computer Science) University of Queensland T (07) E [email protected] T (07) E [email protected] T (02) E [email protected] 7

8 CAPABILITY Lender Support Services PRESENTATIONS AND PUBLICATIONS 7 Deadly Sins in financial statement preparation Avoiding Misstatement & Manipulation Daniel Hains for Certified Practising Accountants (CPA) Congress 2012 Digital Forensics on Trial Daniel Hains, and Holohan, M. for Queensland Law Society Criminal Law Conference 2011 Practice Management Chambers Checks & Balances Daniel Hains, for the Bar Association of Queensland at Inns of Court, Brisbane, 13 July 2011 Managing the Risk of Fraud in your Law Firm Daniel Hains for LegalWise Practice Management Brisbane, CPD Course 31 March 2010 Computer Forensics in Insolvency Matters Daniel Hains for Tonkin Corporation Professional Seminar Series Insolvency Practice Conference Melbourne, Sydney & Brisbane August 2008 Dealing with Electronic Evidence Hains, D. 14 th Malaysian Law Conference, Kuala Lumpur Convention Centre, Malaysia (29-31 October 2007) Digging for Answers Emerging Use of Data Mining Tools in the Lawyers Office Daniel Hains and Ian McKinnon for College of Law 30 August 2007 and QLD Law Society, Seminar Series (12 July 2007) Financial Crime Course Daniel Hains and Ian McKinnon delivered to Commonwealth Government s Department of Employment and Workplace Relations (DEWR), Centrelink, Department of Family & Community Services & Indigenous Affairs (FACSIA), Australian Federal Police, Department of Immigration & Citizenship, Medicare and for the Queensland State Government s Office of Gaming Regulations, Crime and Misconduct Commission, Sydney / Brisbane / Melbourne in 2008) Financial Investigations and Data Mining Daniel Hains, NSW College of Law, Seminar Series October 2006) REPORTING & SERVICE Vincents Chartered Accountants forensic advisory team provides its clients with reports specifically formatted to meet the needs of the client. Vincents' clients can expect: Access to superior skills and experience; Open and direct communication; and Cost-effective and time-efficient delivery of services. All instructions will be undertaken diligently. We work in partnership with our clients in order to ensure the best outcome is achieved. To ensure that our clients are kept informed, we: Provide regular reporting and updates on progress in line with your requirements (this can be outlined at the time of engagement); 8

9 CAPABILITY Lender Support Services Ensure all queries are responded to efficiently by appropriate staff (usually within the same business day, subject to requirements); Update on fees and outlays on an ongoing basis to assist our clients in managing budgets and internal reporting requirements; and Meet with clients regularly to discuss any additional matters on a needs basis. Vincents Chartered Accountants is a provider of professional training to the Queensland Law Society, NSW Law Society, ACT Law Society and Queensland and NSW legal and accounting firms on a variety of forensic accounting topics including: Business valuations; Practical steps in quantifying and critiquing economic loss claims; Financial investigations & data mining; Quantifying and advising on damages in a commercial context; Practical business analysis; Conducting financial due diligence and financial viability reviews; Electronic evidence capturing, managing and interrogating the data; Proceeds of crime and asset tracing; Quantifying damages for infringement of intellectual property; Setting royalties for the use of intellectual property; and Expert witnesses. GOVERNMENT PANELS In addition to the above, the firm is also on the following approved provider Government panels: Australian Competition & Consumer Commission (Economic, Financial and Technical) expert consultancy services Australian Securities and Investments Commission Insolvency, forensic accounting and computer forensics services Commonwealth Department of Finance and Deregulation forensic accounting services Federal Department of Education, Employment and Workplace Relations (General Employee Entitlements and Redundancy Scheme (GEERS) Entitlement assessment and distribution services Queensland Building Services Authority forensic accounting services Queensland Competition Authority forensic accounting advice on local government infrastructure charges and rail infrastructure Queensland Guardianship and Administration Tribunal Examiner Queensland Health Special reviews and investigation services and Internal audit services Queensland Office of Fair Trading Special investigations services Queensland Office of Fair Trading Enforcement Receivership services Queensland Audit Office approved contractor 9

10 CAPABILITY Lender Support Services VALUE ADDED SERVICES Vincents Chartered Accountants is a provider of professional training to the Queensland Law Society, NSW Law Society, ACT Law Society and Queensland and NSW Law Firms on a variety of forensic accounting and technology topics including: Practical steps in quantifying and critiquing economic loss claims; Financial investigations & data mining; Electronic evidence capturing, managing and interrogating the data; Proceeds of crime and asset tracing; Quantifying damages for infringement of intellectual property; Setting royalties for the use of intellectual property; and Vincents Chartered Accountants has developed and provided training to: Australian Securities and Investment Commission, Department of Employment and Workplace Relations, Medicare Australia, Department of Industry Tourism and Resources, Department of Families Community Services and Indigenous Affairs, Centrelink, Queensland Gaming Regulation, Department of Immigration & Citizenship, Australian Taxation Office, Australian Federal Police, and Crime and Misconduct Commission on a variety of forensic accounting topics including: Financial Crime; Computer Forensics; and Forensic Accounting. QUALITY ASSURANCE Vincents maintains a Quality Control System in accordance with AS 9001:1994, but has not applied for formal accreditation. The firm has quality, work and administrative systems in place that ensure we deliver a quality service to our clients. Quality is defined by Vincents as: Providing a commercial advantage to our clients Providing good information that is easy to understand in a timely and cost effective manner Putting forward innovative solutions Maintaining systems and procedures that deliver a high standard of professional service ICAA PROFESSIONAL STANDARDS COMPLIANCE The Institute of Chartered Accountants Australia, as part of its professional standards compliance program, also carries out quality control reviews of its member firms at least once every five (5) years. CPA QUALITY CONTROL COMPLIANCE CPA Members within Vincents are also subject to regular reviews as part of the CPA's Quality Control system, which follows APES 320 Quality Control. Reviews carried out to date found that the quality control procedures in place complied with the required professional standards. Gain insight and take control with Vincents. 10