KPMG provides support to legal advisers, board and council members, owners, audit committees and other stakeholders in assessing suspicions or allegations by providing a clear understanding and evaluation of the facts and circumstances to draw conclusions as to whether fraud, breach of authority has occurred, or violations of applicable external and internal laws and regulations (revenue or assets obtained as a result of fraudulent or illegal activities, violations of internal regulations and ethical business principles, transactions of related parties, etc.).

Professional, objective and independent assistance in the prevention and settlement of commercial disputes, including the preparation of reports and testifying in court, for example, issuing of expert opinions on the estimation of damages incurred or the assessment of the commercial or accounting circumstances of the party involved:

provision of expert testimony (an independent expert appointed by one or more parties to give expert testimony in the event of a dispute, arbitration, mediation, etc.). expert testimony typically covers economic arguments and estimates that support claims in commercial disputes, as well as an assessment of mathematical estimates and various financial indicators and actual circumstances;
advice in case of disputes (providing expert advice in the fields of audit, accounting, valuation, compliance, finance, economics, taxation, industry practices and other areas).

Due diligence regarding the integrity of corporate information (compilation and analysis of publicly available corporate and personal information, as well as information found in various international business registers and other databases);
Examination of the relationship between individuals and companies to assess compliance with ethical and independence requirements;
Support in legal proceedings (due diligence of natural or legal persons, identification of assets owned by defendants in Latvia and abroad and determination of potential value of these assets).

KPMG’s fraud investigation technology services help clients to prepare for the identification, storage, structuring, maintenance and deployment of system records, documents and information for regulatory and fraud investigation purposes in case of violation of the laws and regulations and other investigations. We use fraud investigation technologies and e-detection tools:

retrieval of digital evidence and information from various data sources, data analysis and information search;
research of evidence and information (identification, storage and compilation of electronically stored information).