Our litigation support includes forensic accounting and evidence management. In every case there is the potential for massive amounts of discovery information which must be managed. We use our expertise in forensic accounting to examine evidence and compile tools which allow the client to have a snapshot of the evidence in a form that is meaningful and useful as the case progresses. This information provides the attorney with valuable components of the case to make important decision.
Forensic accounting and evidence management involves digital evidence, physical evidence, case mapping and coordination/display of evidence at trial.
We have specialized training and knowledge in criminal and civil tax cases involving massive volumes of IRS digital evidence, IRS physical evidence IRS case mapping and coordination/display of evidence at trial.Management of Digital Evidence may include:
- Obtaining the digital data (digital evidence) through discovery or cloning the original files
- Checking the digital data (digital evidence) for viruses and assemble data files
- Determining if digital data (digital evidence) that is an image file should be converted to searchable files via Optical Character Recognition (OCR).
- Indexing the digitial data (digital evidence) that is searchable via software
- Searching the digital data (digital evidence) with software keyword searches and visual inspection
- Logging relevant digial evidence (digital evidence) to case map with links to data location
Management of Physical Evidence may include:
- Obtaining the physical evidence through various discovery processes such as Freedom of Information Act request, from the client and through discovery procedures during litigation
- Determine best method of controlling physical evidence such as bates numbering
- Determine if physical evidence should be scanned and/or converted to searchable computer files based on case timeline and resources
- Begin searching physical evidence as appropriate
- Record relevant physical evidence to case map with links to evidence locations and controls
Case Mapping Evidence
- Case mapping is accomplished by logging IRS evidence into software that can search and sort the evidence by the criteria established. The ability of the person entering the data into the case map to determine relevance and keyword structure will determine how valuable the case map will become
- In large cases the front end work to develop search and sort criteria pays huge benefits as the case continues. The digital evidence and physical evidence may apply to multiple people and issues. Up front attention to these critical processes is what makes the difference in the ability of the case mapped evidence to be reported in a meaningful way to the different users of the case mapped evidence
- Conspiracy cases have multiple defendants all with different attorneys with different agenda. Fraud cases have the same complexity. A critical piece of digital evidence and physical evidence may be beneficial for one individual and not beneficial for another. Accurate reporting of the digital evidence and physical evidence is primary.
Evidence Coordination/Display during the trial:
- The ability for an attorney to be able to quickly reference and or display complex amounts of digital data (digital evidence) during trial can be critical. The attorney needs to cross examine witnesses based on what the other side has presented in their case in chief or as rebuttal. The ability to display digital evidence and physical evidence that can contradict or impeach witness testimony can be the key to success in the courtroom.
- We bring expertise in the ability to coordinate, search and display digital evidence and physical evidence via courtroom multimedia.
Please call 1-800-447-6181 for a free confidential consultation.
Victoria Osborn, PA, CFE
- Public Accountant
- Forensic Accountant
- Certified Fraud Examiner (CFE)
- Association of Certified Fraud Examiners
- Charter Member of the Colorado Springs Chapter of Association of Certified Fraud Examiners
- National Society of Accountants
- Colorado Public Accounting Society
Richard V. Osborn, MCSE
- Microsoft Certified System Engineer
- Cisco Certified Network Associate