调查审计与内部调查 | Investigative audits and internal investigations CN

内部调查是由公司在怀疑或接到有关违反法律、内部规定或道德规范的举报后进行的，包括基于利益冲突的违规行为。此类举报可能来自于组织内的举报人（通常是员工），但也可能来自于公司的承包商或竞争对手。进行内部调查或审计的目的是确定案件的具体情况，发现经济欺诈或因员工未履行义务导致的损失。这些行动是公司管理层自行发起的，通常不涉及国家机关，目的是为了保护组织利益，妥善应对事件，实施纠正措施，并将未来类似滥用行为的风险降至最低。

例如，公司可在怀疑存在腐败、管理不当、资产挪用、不正当竞争、招标违规、监管违规、企业纠纷、利益冲突、违反劳动权利或会计欺诈等违规行为时开展内部调查。

关键在于，调查应由合格的专业人员进行。正确的调查审计操作在后期可能尤为重要，尤其是当调查结果可能成为公司向执法机构提交报告的依据时。这在腐败或会计欺诈等犯罪案件中尤为突出。

彻底调查的结果应当是一份报告，报告中应包含公司在发现违规行为后的进一步行动建议。作为律师事务所，我们提供全面的内部调查和深入的调查审计服务。通过消除欺诈和低效运营，我们帮助企业实体挽回因这些行为所造成的损失。我们与提供计算机取证服务的知名公司合作，包括数字数据获取和分析。

我们为客户提供的全面服务包括：

• 进行保证公正性和保密性的调查和内部审计；
• 欺诈风险分析，旨在定义风险领域并实施预防解决方案和程序；
• 承包商验证（KYC）；
• 优化流程（如采购）并识别其中的低效问题；
• 计算机取证，包括获取和保存数字数据（同时恢复硬盘中的数据）；
• 使用计算机取证技术和工具（包括分析平台或人工智能）进行调查数据分析；
• 支持证据收集；
• 评估企业行为是否符合《会计法》、《商业公司法典》、《税法》和《反洗钱法》的规定；
• 就上述主题进行培训。

我们的服务面向以下对象：

• 商业公司；
• 具有复杂组织结构的企业家；
• 暴露于经济犯罪风险的实体；
• 受到执法机构关注的个人和组织；
• 管理和监督委员会成员及高管。

Internal investigations are conducted by a company as a result of suspicions or reports received of violations of laws, internal regulations or ethics, including those based on conflicts of interest. Such a report can come from a whistleblower who is an employee of the organization, but also from a contractor or competitor of the company. Conducting an internal investigation or investigative audit is aimed at establishing the circumstances of the case and detecting economic fraud or losses resulting from the failure to fulfill employee obligations. These are actions that the company’s management undertakes on its own initiative, without the involvement of state authorities, with a view to safeguarding the interests of the organization in order to properly manage the incident and implement corrective measures, as well as to minimize the risk of similar abuses in the future.

For example, internal investigations are conducted by companies on suspicion of such violations as corruption, mismanagement and diversion of assets, unfair competition, tender irregularities, regulatory irregularities, corporate disputes, conflicts of interest, violations of labor rights or accounting fraud, among others.

It is essential that such an investigation be conducted by qualified individuals. The proper conduct of an investigative audit can be crucial at a later stage, especially when the results of the investigation may, for example, be the basis for a company to file a notice with law enforcement agencies. This is especially true for such crimes as corruption or accounting fraud.

The result of a thorough investigation should be a report containing recommendations for further actions to be taken by the company following irregularities. As a law firm, we conduct comprehensive internal investigations and thorough investigative audits. By eliminating fraud and inefficient operations, we help business entities save or recover funds lost as a result of such actions. We work with reputable companies that provide computer forensics services, including digital data acquisition and analysis.

We offer our clients comprehensive services including:

• conducting investigative and internal audits that guarantee impartiality and confidentiality;
• fraud risk analysis to define risk areas and implement preventive solutions and procedures;
• verification of contractors (KYC);
• support in optimizing processes (e.g. purchasing) and identifying their inefficiencies;
• computer forensics, including acquisition and preservation of digital data (along with restoration of data from hard drives);
• investigative data analysis using computer forensics techniques and tools, including analytical platforms or artificial intelligence (AI);
• support in the collection of evidence;
• assessing the business for proper conduct in accordance with the Accounting Law, the Commercial Companies Code, tax laws, AML;
• conducting training on the aforementioned topics.

Our services are directed to:

• commercial law companies;
• entrepreneurs with a complex organizational structure;
• entities exposed to economic crimes;
• individuals and organizations that are of interest to law enforcement agencies;
• members of management and supervisory boards and executives.