This document discusses Deloitte's forensic services and anti-corruption practices. It provides an overview of Deloitte's global presence and forensic teams. It then summarizes Deloitte's services, which include fraud investigation, anti-money laundering compliance, and litigation support. It also discusses trends in anti-corruption legislation internationally and best practices for companies to prevent, detect, and respond to corruption issues.

1. ©2012 Deloitte & Touche GmbH Wirtschaftsprüfungsgesellschaft
Forensics
Regional Trends in Anti-Corruption Legislation
and Corporate Best Practices
Securing Asia 2013

2. ©2012 Deloitte & Touche GmbH Wirtschaftsprüfungsgesellschaft
Deloitte at a glance
Global presence – proximity to clients
1
Americas
85,000 employees
Europe/Middle East/
Africa
68,000 employees
Asia Pacific
40,000 employees
Global presence with 193,000 employees
Audit
Consul-
ting
Corporate
Finance
Tax
Multi-
disciplinary
services
Corporate Finance
Specialist
Advisory
Services
Transaction
Services
Actuarial &
Insurance
Services
Corporate
Finance
Advisory
Restructuring
Services
Forensic &
Dispute Services

3. ©2012 Deloitte & Touche GmbH Wirtschaftsprüfungsgesellschaft
Forensic & Dispute Services
Our Team
2
Competent and experienced in assisting clients in investigating
cases of white collar crimes.
Multidisciplinary environment using auditors, tax accountants,
attorneys, criminalists and computer scientists in our teams.
Present in Germany with 60 specialists frequently deployed on
international assignments.
Represented globally with approximately 1,600 F&DS-
colleagues.
Corporate Finance
Valuation
Services
Transaction
Services
Business
Modeling
Corporate
Finance
Advisory
Reorganisation
Services
Forensic &
Dispute Services
Forensic & Dispute Services
Anti-Fraud
Management
(AFM)
Forensic
Investigations
Anti-Money
Laundering
(AML)
Dispute &
Litigation
Support
Business
Intelligence
Services (BIS)
Analytic
Forensic
Technology (AFT)

4. ©2012 Deloitte & Touche GmbH Wirtschaftsprüfungsgesellschaft
Forensic & Dispute Services
Our range of services - Overview
3
Analytic Forensic
Technology (AFT)
Business Intelligence
Services (BIS)
Anti-Fraud Management
(AFM)
Anti-Money Laundering
Services (AML)
Dispute & Litigation
Support
Forensic backup, recovery, processing and analysis of digital data.
Gather and prepare background information on natural and legal persons using publically available
sources with strict adherence to current data protection regulations.
Identify control weaknesses in the company´s business process that foster or make financial
crimes possible. Support with the development and implementation of prevention and detection
measures.
Introduction of money laundering prevention systems and its subsequent integration into the
internal control system.
Support (consultants, experts) at judicial and out of court disputes/conflicts.
Fraud Investigations
Investigations of fraud and other types of criminal and unethical activity, including
embezzlement, breach of trust, bribery and corruption and balance sheet manipulation.

5. ©2012 Deloitte & Touche GmbH Wirtschaftsprüfungsgesellschaft
Forensic & Dispute Services
Fraud Investigations
4
We support clients with:
Investigations of suspected cases of
fraud, embezzlement, breach of trust, corruption and
money laundering.
Clarification of manipulation of internal and external
accounts and annual financial statements.
Tracing of assets to enforce claims.
Legally actionable preparation of facts and results.
Collaboration with law enforcement agencies (prosecutors
and police) as well as other authorities.
Supporting clients improving controls and taking
precventive steps to mitigate risks
Suspicion
Assignment
Investigation
Report
Reaction
Forensic & Dispute
Services

6. ©2012 Deloitte & Touche GmbH Wirtschaftsprüfungsgesellschaft
Forensic & Dispute Services
Anti-Fraud Management (AFM)
5
We support clients with:
Preparation of risk analyses in the area of fraud prevention.
Analysis of sensitive business processes for weaknesses
and risks.
Design and implementation of Anti-Fraud Management in
your company.
Training of employees and senior management.
Development and implementation of tailored emergency
and reaction plans.
Fraud Risk Assessment
Measures for
prevention
Measures for exposure
Introduction of a monitoring and
reporting system
Transfer to normal operation

7. ©2012 Deloitte & Touche GmbH Wirtschaftsprüfungsgesellschaft
Forensic & Dispute Services
Anti Money Laundering Services (AML)
6
We support clients with:
Preparation of risk analyses in the area of money
laundering.
Implementation of money laundering prevention systems
and their integration in the internal control system.
Examination and assessment of the internal control
environment and the risk management process from the
point of view of money laundering prevention or the
adherence to embargo regulations
(e.g. OFAC- and EU-Sanctions).
Issues of legal regulations relating to money laundering and
terrorist financing.
Conception and realization of training measures for staff.
Implementation of customer-due-diligence procedures.
Create a compliance department
Money Laundering
Expansion of money laundering typologies
Implement the Know Your Customer principle
Modify anti-corruption-system with regard to money
laundering aspects
Report suspected offences

8. ©2012 Deloitte & Touche GmbH Wirtschaftsprüfungsgesellschaft
• Documentation techncally usable in court
proceedings
• Traceability and reproducibility
Forensic & Dispute Services
Analytic Forensic Technology (AFT)
7
We support clients with:
Court usable collection, analysis and provision of all digital
storage media with special consideration of data protection
laws/regulations (Computer Forensics).
Intelligent processing and management of digital mass data
(i.e. e-mail correspondence) to better facilitate the
identification of evidence and pieces of circumstantial
evidence (Electronic Discovery).
Extraction, analysis and client specific preparation of digital
accounting mass data, i.e. SAP accounting data, Oracle
database. In doing so, domain crossing data analysis
methods from statistic and pattern matching to analyze
large data pools are used (Data Analytics).
Special IT-services, like individually adjusted documentation
management systems, OCR-Services (Litigation
Support).
Project planning
Data gathering
Data analysis
Reporting
Entire process: Chain of Custody

9. ©2012 Deloitte & Touche GmbH Wirtschaftsprüfungsgesellschaft
Typical Applications
• Information gathering on suspicion of fraud, breach of trust
and corruption
• Background check on possible suppliers, business
partners and joint-venture partners
• Element of Integrity Due Diligences
• Standardized check within the scope of Know Your
Customer processes
• Support where there is indication of industrial espionage
and or product piracy
• Defense of Competitive Intelligence: analysis of
vulnerabilities
• Country Risk Analysis/Political and Security Risk
Analysis
Forensic & Dispute Services
Business Intelligence Services (BIS)
8
We support clients with:
Gathering of information on corporate entities and
individuals in order to provide clients with a comprehensive
understanding of their business partners.
Identification of potential risk factors.
Selection of employees (Pre-Employment Due Diligence).
Preparation of country reports.
Project-specific research and investigations worldwide.

10. ©2012 Deloitte & Touche GmbH Wirtschaftsprüfungsgesellschaft
Forensic & Dispute Services
Dispute & Litigation Support
9
We support clients with:
Enforcement or defense of compensation claims (juridical or
out of court).
Enforcement of insurance claims (including claims of fidelity
insurance, D&O, business interruption).
Arbitrator or arbitration court appointed assessor services .
Evidence of violation of duties by corporate bodies.
Measures to protect clients’ intellectual property.
We support you with solving complex national and
international disputes through preparation of the facts and
gathering court usable results (evidence) for example in
cases of:
• Contract disputes
• Severance payment disputes of former shareholders
• Insurance claims
• Corporate body liability cases
• Patent infringements
Application possibilities

11. ©2012 Deloitte & Touche GmbH Wirtschaftsprüfungsgesellschaft
Key Observations
10
• Numerous countries either in the process of tightening anti-bribery laws or
debating such legislation
• Potentially significant reputational risks for business
Increased focus on bribery and corruption
issues shaping public debate
• Companies are frequently unaware of the global reach of US and UK based
legislation and therefore fail to reassess their risk exposure when expanding
their operations
• Other legislations (e. g. PRC) may potentially have international applicability
but are currently difficult to assess.
Limited awareness of international regime
and potential sanctions
• Companies have to manage risks from both global and local / regional regimes
which are still under development.
• Increasing complexity means managing compliance risks is both necessary
and economically challenging
Growing regional business activities as a
driver of GDP growth

12. ©2012 Deloitte & Touche GmbH Wirtschaftsprüfungsgesellschaft
Key Internationally Applied Legislation
11
US Foreign Corrupt Practices
Act (FCPA)
UK Bribery Act 2010
Applicability US nexus UK nexus
Scope Limited to „public officials“ Applies to both the public and the
private sector but excludes political
parties and their officials.
Requisite for Liability Wilful and knowing act. Also wilful
blindness / disregard.
Bribery of foreign officials requires
the intent to influence a decision.
Corporate offense of „failure to
prevent bribery“. Only defense is
adequate system of controls.
Activity Active bribery Active and passive bribery
Exceptions Yes (but of limited practical value) No

13. ©2012 Deloitte & Touche GmbH Wirtschaftsprüfungsgesellschaft
International Enforcement
US authorities continue to enforce the provisions of the Foreign Corrupt Practices Act (FCPA). Enforcement action for
2013 up to this point included:
• Total S.A. - SEC charged the France-based oil and gas company for paying bribes to intermediaries of an Iranian
government official who then exercised his influence to help the company obtain valuable contracts to develop oil
and gas fields. Total agreed to pay $398 million to settle SEC and criminal charges. (5/29/13)
• Ralph Lauren Corporation - SEC announced a non-prosecution agreement (NPA) with Ralph Lauren Corporation
in which the company will disgorge more than $700,000 in illicit profits and interest obtained in connection with
bribes paid by a subsidiary to government officials in Argentina from 2005 to 2009. (4/22/13)
• Parker Drilling Company - SEC charged the worldwide drilling services and project management firm with
violating the FCPA by authorizing improper payments to a third-party intermediary in order to entertain Nigerian
officials involved in resolving the company's customs disputes. Parker Drilling agreed to pay $4 million to settle the
SEC's charges. (4/16/13)
• Koninklijke Philips Electronics - SEC charged the Netherlands-based health care company with FCPA violations
related to improper payments made by employees at its Polish subsidiary to health care officials in Poland. Philips
agreed to pay more than $4.5 million to settle the charges. (4/5/13)
Source: http://www.sec.gov, June 23 2014
12

14. ©2012 Deloitte & Touche GmbH Wirtschaftsprüfungsgesellschaft
Corporate Best Practices
13
1. Prevention
• Code of Conduct
• Operational Guidance /
Blacklisting
• Ongoing Risk Analysis
• Capability Reviews
2. Detection
• Proactive Identification of
High-Risk Activities
• Data Mining
• Targeted Audits
• Reporting System
3. Response
• Investigation Policies and
Procedures
• Investigative Capabilities
(internal or external)
• Preparation for Incidents
An ability to demonstrate compliance risk management standards can be a significant competitive differentiator in
dealing with US or European business partners.

15. ©2012 Deloitte & Touche GmbH Wirtschaftsprüfungsgesellschaft
Contact Details
14
Deloitte & Touche GmbH
Dammtorstrasse 12
20354 Hamburg
Dr. Christoph Rojahn Germany
Director
Forensic Services Phone + 49 40 32080 4747
Mobile: +49 151 58005742
chrojahn@deloitte.de
Member of
Deloitte Touche Tohmatsu

16. ©2012 Deloitte & Touche GmbH Wirtschaftsprüfungsgesellschaft
Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and
independent entity. Please see www.deloitte.com/about or www.deloitte.com/de/UeberUns for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member
firms.
Deloitte provides audit, tax, consulting, and financial advisory services to public and private clients spanning multiple industries. With a globally connected network of member firms in more than 150
countries, Deloitte brings world-class capabilities and high-quality service to clients, delivering the insights they need to address their most complex business challenges. Deloitte's approximately
182,000 professionals are committed to becoming the standard of excellence.
This presentation contains general information only, and none of Deloitte & Touche GmbH Wirtschaftsprüfungsgesellschaft or Deloitte Touche Tohmatsu Limited (“DTTL”), any of DTTL’s member
firms, or any of the foregoing’s affiliates (collectively the “Deloitte Network”) are, by means of this presentation, rendering accounting, business, financial, investment, legal, tax, or other professional
advice or services. This presentation is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or action that may affect your finances or your
business. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte Network shall
be responsible for any loss whatsoever sustained by any person who relies on this presentation.
© 2012 Deloitte & Touche GmbH Wirtschaftsprüfungsgesellschaft