BDO Forensic Services could help you in setting the course for your company’s growth through the best findings and insights.

1. FORENSIC SERVICES
BDO Indonesia

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FORENSIC SERVICE
Summary of Services
BDO Indonesia provides the following forensic services:
• Anti-Bribery & Corruption Reviews and Investigations
• Corporate Investigations
• Data Analytics
• Digital Forensics / Cybercrime
• Dispute and Litigation Support
• Due Diligence (Business Partners, Vendors,
Pre-Employment)
• Forensic Audits / Forensic Accounting
• Fraud Risk Reviews
• Insurance Claim Support
(Business Interruption & Damages Claims)

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• Indonesia is still ranked as one of the more corrupt countries
and continues to attract attention locally and
internationally
• Globally the O&G Industry is seen as one of the most
corrupt industries (see Transparency International)
• BDO has many years of experience investigating ABC in the
APAC region and specifically in Indonesia. Our Forensic
leader has 40 years of experience as a fraud and corruption
investigator with more than 10 years experience in
Indonesia and is considered a leader in the field
• Clients have included both state owned oil companies and
international oil companies operating here and in other
Asian locations
• BDO understands the complexities of the FCPA, UKBA and
other local and international ABC statutes, rules and
regulations and can assist clients in understanding what
their current level of exposure is and recommend ways to
mitigate these risks and deal with existing issues
• BDO will apply globally recognised standards to test the
levels of compliance and vulnerability within the
organisation and prepare an ABC risk mitigation plan
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Anti-Bribery & Corruption (ABC)

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• BDO assists clients in evaluating allegations of fraud or other
wrongdoing involving management, employees, or third parties
• We combine accounting, investigative, financial, technology, and
industry expertise to respond rapidly and thoroughly to a variety
of allegations
• Our Forensic leader has 40 years experience in the field across
the APAC region with extensive experience in Indonesia over the
past 10 years and is considered a leader in the field
• We work in a collaborative manner with clients to ensure that the
client is involved in the process of the investigation to ensure the
outcomes meet expectations and to facilitate a transfer of
knowledge from our team to yours
• We deploy the relevant resources and tools to achieve the
required outcomes seeking guidance from the client and legal
counsel where relevant
• We understand the law of criminal procedure in Indonesia and
other jurisdictions to ensure that the results of the investigations
can stand legal challenges
• Our team is fluent in Bahasa Indonesia, several regional
Indonesian languages, English, Mandarin and competent in
several other languages. We can of course call on our BDO
network firms to support where other languages are required
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Corporate Investigations

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• Business today is driven by and relies heavily on
data, whether that data is internal to the
organisation or external from the public domain
and other sources, no business can make good
business decisions without reference to good data
• In recent times the phrase “Big Data” has come to
symbolise the large volumes of data captured by
business in aspects of operations whether that be
Accounts Payable, Receivables, HR/Payroll,
Production, Logistics, Inventory, Procurement, and
client data
• BDO utilizes the skills and experiences of its
Forensic professionals using world’s best practice
Data Analytics tools and techniques to address
data related issues for clients.
• BDO can quickly and accurately analyse client data
with a focus on the issues at hand as well as the
capacity to add value through the identification of
unexpected findings from the data
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Data Analytics

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• Our forensic team are trained in a variety of analytic
tools across a range of data sources
• Our analysis regularly finds “hidden” or “lost”
transactions many of which are found to be suspicious
• Other common findings of Data Analytics also regularly
includes things such as double payments to vendors or
staff, overpayments and conflicts of interest between
staff or management and vendors
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Data Analytics (cont’d)

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• BDO Forensic has state of the art technology and a
highly experienced team in the areas of computer
forensics, eDiscovery and CyberCrime
• Our team of experts uses internationally recognised
tools and processes to forensically collect, store and
analyse data from personal computers, laptops, tablets,
handphones, digital storage devices and other electronic
systems
• The BDO Digital Forensic team has the capacity to
forensically image multiple devices simultaneously to
minimise the impact on the business operations and to
allow discreet collection where required
• Our team works for an advises a wide range of
Indonesian and international clients as well as other law
enforcement and regulatory bodies on these issues
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Digital Forensics / Cybercrime

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• We can also advise clients on how to deal with
unintended discoveries though the forensic process such
as materials on corporate hard drives that are sensitive or
inappropriate
• Our advice to clients on all investigations or reviews is to
collect the data first, collecting the data forensically is
intrinsically important to the later success of the matter.
Data can easily be lost or destroyed if it is not collected at
the first opportunity
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Digital Forensics / Cybercrime (cont’d)

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• Drawing upon experience from a diverse set of
disciplines and backgrounds, BDO’s professionals
combine the highest standards of technical skill and
knowledge to gather, analyse and evaluate evidence
• From litigation support, to dispute resolution, to
testifying services, BDO supports clients through
every phase of litigation
• Backed by one of the largest international accounting
and consulting networks, our accessible, partner-led
teams are uniquely poised to help clients navigate
disputes efficiently – wherever they may be
• Our Litigation, Arbitration and Dispute Advisory
services include:
• Damages Analysis
• Post-acquisition Disputes
• Shareholder and Partner Disputes
• Construction Claims Litigation
• Intellectual Property Litigation
• International Arbitration
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Dispute & Litigation Support

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• Business Partners / Vendors
• Knowing who you are doing business with is essential to avoid
risks associated with fraud, corruption and conflicts of interest
• BDO Forensic has years of experience across APAC and
particularly in Indonesia in performing due diligence searches
and investigations into business partners and vendors
• Our process includes performing a forensic analysis of the
documentation provided by the third party as well as
performing searches of relevant government records and
publicly available sources such as courts, bankruptcy and media
/ social media sites for information relevant to the third party
and its principals and management
• In some cases we may even recommend field inquiries to gain a
deeper knowledge of the reputation of the third party
• BDO uses a proven process and methodology to ensure that the
client has as clear an understanding of the third party as
possible to assist in making decisions as to whether the client
wants to engage or continue to engage with the third party
• BDO also has the capacity to perform due diligence
investigations and reviews off-shore either using our own
resources or through the BDO network
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Due Diligence

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• Pre-Employment
• It is generally accepted that at least 80% of job
candidates manipulate their CV in some manner when
applying for a role
• Sometimes the manipulation can be deliberately
dishonest, incorrect or missing key aspects of the
candidates career. In others the candidate merely
embellish their career achievements
• We strongly recommend clients perform pre-
employment screening of all new candidates but
particularly of those for senior or sensitive positions.
• The depth of the research will depend on the role
being applied for and the seniority of the candidate.
The cost of hiring the wrong person can be significant
and damaging to the reputation of the company
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Due Diligence (cont’d)

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• Companies are often concerned to establish if their
financial and other internal reporting is accurate or may
have concern about one area of operations which may
require deeper analysis
• BDO will deploy a process commonly known as a Forensic
Audit to assess the issues identified by the client, we do
this using a combination of skilled and experienced
Forensic Accountants and technology
• A forensic audit looks at 100% of the available data using
the experience of the forensic accountants and
investigators to identify areas of concern (Red Flags).
Typically a normal audit using a sampling method and
looks at between 10% and 20% of the data only
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Forensic Audits / Forensic Accounting

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• Fraud presents a significant risk to business
• Fraudulent acts can take many forms and includes theft of
tangible assets such as machinery or equipment,
misappropriation of cash, embezzlement of funds,
fraudulent financial statements, conflicts of interest
leading to procurement or vendor fraud, theft of
confidential information, and misuse of intangible assets
such as intellectual property
• The impact of fraud can have far more serious
consequences than a “hit” to the bottom line, or fines and
penalties from regulators
• Fraud can also have a catastrophic impact on a companies
reputation, its brand, its ability to hire and retain good
people, and its market share and shareholder value
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Fraud Risk Reviews

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We assist our clients by:
• working closely with boards, management and business units
to undertake a thorough review and analysis of the current
state of the fraud risk management framework to produce a
Capability Maturity Model for fraud risk
• reviewing existing policies and procedures and developing
fraud risk management frameworks (policies and procedures)
• undertake detailed fraud risk assessments across all areas of
the business producing a fraud risk profile of risk concerns
requiring remediation
• where relevant, support fraud risk assessments with a data
analytics approach (e.g. procurement or payroll)
• assisting clients to develop fraud mitigation plans, advising
on control improvements and ethical conduct approach
• preparing and delivering fraud risk training programs targeted
at different levels
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Fraud Risk Reviews (cont’d)

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• Companies affected by major setbacks face many
obstacles – receiving appropriate and timely insurance
payments shouldn’t be one of them
• BDO’s Forensic Insurance & Recovery professionals focus
in the quantification and compilation of complex
insurance claims in several areas:
• Property and business interruption
• Fidelity / employee dishonesty
• Product recall
• Directors & officers
• Cyber security breaches
• BDO works on behalf of policyholders, providing an
independent and objective perspective. Our long history
of preparing fair and timely claims is respected by
underwriters, adjusters, and their accountants, and has
allowed us to recover more than $5 billion for our clients
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Insurance Claim Support

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• Our fees are reimbursable under the standard
Professional Fees / Loss Adjustment Expenses provision
of commercial insurance policies. (The Professional Fees
/ Loss Adjustment Expenses provision is not provided in
every commercial property policy. Each policy would
need to be reviewed independently to understand if this
coverage is present.)
• As one of the world’s largest accounting and consulting
networks, BDO has substantiated and prepared some of
the most complex property and business interruption
insurance claims in both the United States and abroad.
Events we have worked on include the terrorist attacks
of September 11, Hurricanes Katrina and Sandy, the
Thailand floods and the Japan earthquake / tsunami
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Insurance Claim Support (cont’d)

17. For more information please contact:
PT BDO KONSULTAN INDONESIA
Peter Coleman (pcoleman@bdo.co.id)
Aprilino Adilaksono (Nino), (aadilaksono@bdo.co.id)
BDO Indonesia
Prudential Tower 16th-18th Floor
Jl. Jenderal Sudirman, Kav. 79
Jakarta 12910, INDONESIA
Tel : +62-21 5795 7300
Fax : +62-21 5795 7301
www.bdo.co.id
About BDO
BDO is the one of the largest global network of public accounting,
tax and advisory firms which perform professional services.
These firms have representation in 154 territories, with 64,300
people working out of over 1,400 offices worldwide.
BDO member firm in Indonesia dated back to 1992 when
Drs Richard B Tanubrata was the Managing Partner of
KAP Drs RB Tanubrata, a public accountant firm that
was founded in 1979.