FORENSICS, INVESTIGATIONS - Africa Legal Network · Forensic investigations Corporate intelligence ... documents and data involved in regulatory investigations, regulatory filings,

ALGERIA

ETHIOPIA

GUINEA

KENYA

MADAGASCAR

MALAWI

MAURITIUS

MOROCCO

MOZAMBIQUE

NIGERIA

RWANDA

SUDAN

TANZANIA

UGANDA

ZAMBIA

UAE

FORENSICS,INVESTIGATIONS &COMPLIANCE

ALN FORENSICS, INVESTIGATIONS & COMPLIANCE 1

“ALN is a distinguished legal network covering an expansive and growing number of jurisdictions in Africa. It has a broad coverage of the Sub-Saharan region and continues to expand its reach with the addition of member firms in francophone and North Africa. The network offers clients engaging in pan-African cross-border matters a single integrated service with deep local knowledge.” – Chambers Global 2019

ALN FORENSICS, INVESTIGATIONS & COMPLIANCE2

ABOUT

ALN

ALN is an alliance of leading corporate law firms currently in fifteen key African jurisdictions, including the continent’s gateway economies. We have a presence in Francophone, Anglophone, Lusophone and Arabic speaking Africa: Algeria, Ethiopia, Guinea, Kenya, Madagascar, Malawi, Mauritius, Morocco, Mozambique, Nigeria, Rwanda, Sudan, Tanzania, Uganda and Zambia. The firms are recognised as leading firms in their markets and many have advised on ground breaking, first-of-a-kind deals. ALN also has a regional office in Dubai, UAE.

ALN firms work together in providing a one-stop-shop solution for clients doing business across Africa. ALN’s reach at the local, regional and international levels, connectivity with key stakeholders, and deep knowledge of doing business locally and across borders allows it to provide seamless and effective legal, advisory and transactional services across the continent. Our high level of integration is achieved by adherence to shared values and an emphasis on excellence and collaboration. We share sector-specific skills and regional expertise thus ensuring our clients benefit from the synergies of the alliance.

ALN is proud to have won the “Africa Network/Alliance of the Year” award at the 2018 African Legal Awards hosted by Legal Week, which recognises its leadership in the market in legal expertise and innovation, strategic vision, business winning, service delivery across the continent and commitment to CSR

For more information on ALN, please visit: www.africalegalnetwork.com


AREAS OF

PRACTICE

Banking, Finance & Insolvency

Competition

Employment

Projects & Infrastructure

Capital Markets

Corporate

Forensics, Investigations & Compliance

Intellectual Property

Real Estate

Commercial

Dispute Resolution

Private Clients

Tax


COMPLIANCE SERVICESOUR FORENSICS, INVESTIGATIONS AND

We are witnessing increasingly stringent regulatory enforcement and growing combat against fraud, bribery, corruption, anti-competitive conduct and other crimes. The mounting corporate scandals not only present a threat to our capital markets and economies generally but can tarnish the reputation of top brands and business leaders. This heightens the need for corporate investigations and a stronger focus on specialised governance and compliance.

Our Forensics and Investigations team combines legal, accounting, economic, investigative and technology skill sets to provide an end-to-end solution for both private and public sector clients. We have access to the leading legal minds working in other practice areas within ALN specialising in Banking & Finance, Commercial, Corporate M&A, Competition, Dispute Resolution, Employment, Intellectual Property, Infrastructure and Real Estate to ensure we offer best-in-class legal support to even the most complex Forensics and Investigations assignments.

The ALN Forensics and Investigations team supports local and international companies across Africa to help them achieve the highest level of transparency and integrity. We assist businesses to holistically and effectively manage the costs and risks of regulatory compliance and potential enforcement activity. In the event of regulatory action, we help place our clients in a defendable position.

Our team can assess, design and help implement processes, controls and compliance programmes that mitigate the risk of financial crime, including fraud, bribery and corruption, money laundering and terrorist financing, anti-trust and other misconduct. Our comprehensive compliance programmes focus on governance and risk assessments, as well as building practical and strategic controls around prevention, detection and deterrence.

Our services can be categorised under four focus areas:

▶ Forensic investigations

▶ Corporate intelligence

▶ Forensic advisory and compliance

▶ Forensic technology services

Our Forensics, Investigations and Compliance team is able to immediately act on or implement recommendations from any compliance or investigative engagement. These potentially include:

▶ Civil proceedings

▶ Disciplinary actions

▶ Criminal actions

▶ Remedial actions


Forensic InvestigationsWe understand that it is critical for organisations to respond quickly to allegations of financial crime, misconduct and/or non-compliance. Our forensic investigative services cover financial, non-financial and regulatory investigations. Our team works closely with clients to understand their investigation objectives, uses a coordinated approach and leverages the appropriate resources while working on any assignment.

We have in-depth experience responding to all aspects of the lifecycle of an investigation including:

▶ Financial crime (fraud, bribery and corruption, money laundering and terrorist financing and anti-trust)

▶ Whistleblower allegations

▶ Asset misappropriation

▶ Regulatory violations

▶ Damage quantification

▶ Value for money investigations

▶ Internet and e-commerce fraud

▶ Tax fraud

▶ Trade secrets, including misappropration of confidential information and data theft

Forensic Advisory and Compliance We assist clients to proactively manage the risk of financial crime and regulatory compliance in a holistic, cost effective and sustainable manner. Our methodologies are tailored to help build and maintain responsive and effective risk management frameworks.

Our team helps clients to assess and minimise vulnerability to financial crime and non-compliance, and to identify potential weaknesses in systems and processes from both an external and an internal perspective. We assist with:

▶ The drafting and reviewing of policies and procedures, roles, responsibility, structures, and practices, as well as provide recommendations for actions to address deficiencies or gaps.

▶ The implementation of recommendations ensuring they are well embedded in the organisation. The assessment and development of compliance strategies, policies, procedures and controls.

▶ The design and implementation of strategies and compliance programmes.


COMPLIANCE SERVICESOUR FORENSICS, INVESTIGATIONS AND

In addition, we deliver customised trainings to corporate boards, management and staff to ensure ownership and a sustainable compliance programme. We regularly advise on compliance related issues in respect of financial crime.

Our services include:

▶ Preparing and implementing fraud risk management, and anti-bribery and corruption policies and procedures.

▶ Regulatory/statutory anti-bribery compliance advice.

▶ Advising and training on anti-money laundering compliance and reporting obligations.

▶ Implementing disclosure procedures and controls.

▶ Assessing financial crime units and functions.

▶ Advising on Know Your Client requirements.

▶ Undertaking UK Bribery Act and Foreign Corrupt Practices Act risk assessments.

▶ Advising on best business practices and implementing internal codes of conduct.

▶ Completing internal assessments and formulating a tailored risk strategy focusing on prevention and detection of economic crimes.

▶ Training and workshop on financial crime and compliance.

Corporate IntelligenceInformation is critical to support decision making on a daily basis. We assist clients to make informed decisions through the identification of indicators and red flags by gathering and interpreting corporate intelligence to avoid costly mistakes, regulatory sanctions and reputational damage to the organisation and its stakeholders.

Our investigations are always conducted with the highest degree of confidentiality and discretion. Our services are tailored to meet specific client needs with the right focus.

Our capability to gather intelligence stretches across various jurisdictions and mediums, including the following:

Level One

Review of publicly available intelligence on specific individuals or businesses. Reporting may disclose varying degrees of information that may be used to support a request with the objective of providing timely and consistent research that can be used during decision-making.

It also includes searches across regulatory databases, sanction lists, other relevant watch-lists and media databases.


Level Two

We enhance intelligence obtained from our level one review with discreet interviews or debriefings of individuals previously involved with a corporation or business. This provides context and further background to any matter identified or under consideration.

Social Media Analysis

Social media is a valuable source of information on entities and individuals. We are able to locate and forensically collect social media information, as well as identify a person’s friends, groups and preferred sites. This is helpful in performing due diligence investigations or compiling a comprehensive overview of witnesses, suspects, or employees. Social media posts and comments are becoming a burning issue and we can assist clients with locating and forensically securing online evidence.

Our areas of work include:

▶ Pre-transaction due diligence

▶ FCPA/third party due diligence

▶ Asset tracing

▶ Employee due diligence

▶ Lifestyle audits

Forensic Technology ServicesWe assist organisations to rapidly respond to data collection and analysis needs in disputes, investigations and regulatory and internal reviews. During an eDiscovery process we identify, collect, process and produce electronically stored information in a manner admissible as evidence in a court, tribunal, arbitration or other proceeding.

We help clients with:

▶ Forensic investigations: image electronic devices to identify relevant information and evidence during forensic investigations.

▶ eDiscovery: identify, collect, review and disclose your data quickly and accurately.

▶ Managed review services: provide expert attorneys and subject-matter specialist reviewers to efficiently and defensibly review documents and data involved in regulatory investigations, regulatory filings, or large litigation eDiscovery requests


REPRESENTATIVE

MATTERS

▶ Acting for a mid-tier bank in East Africa in connection with a special investigation into allegations of impropriety made in a whistle-blower report, including the review of several transactions with the aim of determining the veracity of allegations made.

▶ Acting for a leading insurance firm in East Africa in connection with a forensic investigation of its broker on boarding and commission payment process, including the assessment of the adequacy of internal controls during on-boarding agents and brokers, ascertaining whether commissions paid to brokers or agents were incurred in a proper manner, identifying conflicts of interest and assessing the extent of management involvement in the sourcing of clients, establishing whether there was infringement of the U.K. Anti-Bribery and Corruption Act and the Foreign Corrupt Practices Act.

▶ Acting for a leading African airline operator in connection with a forensic audit to evaluate its system of internal controls, including a review of financial systems and statements, quantification and assessment of loss and reporting, digital forensics and analysis of electronic devices and advising

on the corporate governance and internal control environment.

▶ Acting for a public-sector retirement benefit scheme in East Africa in connection with a land acquisition transaction by a Retirement Benefits Scheme, including review of the land acquisition process, legal documentation, land pricing, reports of the advisors to the Trustees and the preparation of a comprehensive report detailing findings and recommendations.

▶ Acting for a listed manufacturing company in Kenya in connection with a fraud risk management strategy and framework review, including alignment of their current structure to industry best practise, identification of business processes, assessment of internal controls, development of a plan to mitigate vulnerabilities and improve communication and awareness about fraud.

▶ Acting for a Pan-African insurance firm in connection with a financial crime framework assessment for Anti-Money Laundering & Combating Financing of Terrorism (AML/CFT), including a review of AML / CFT process flow, specifically the current risk based approach, customer on-boarding,

The ALN Forensics, Investigations and Compliance team has acted for local and large multinational clients in their efforts to mitigate risk and build transparent and compliant businesses in the countries and industries they operate in.1

1Matters predate A&K


customer due diligence, enhanced due diligence and on-going due diligence, customer screening involving sanctions and politically exposed persons, transaction and activity monitoring, Cash Threshold Reporting and Suspicious Transaction / Activity Reporting, and training on culture and awareness covering strategy, oversight, governance and compliance.

▶ Advising an international bank based in East Africa in connection with a due diligence review of the transaction processing of their target firm, including a comprehensive review of the target’s Anti-Bribery and Corruption policy, the AML/CFT framework and compliance with the Foreign Account Tax Compliance Act (FATCA), the scope of the due diligence elements under review and the end-to-end financial crime processes and procedures.

▶ Advising a leading oil company with presence in Kenya and Uganda in connection with a forensic audit conducted over stock discrepancies, including a detailed analysis of the affected stocks, a quantification exercise to determine the resultant financial loss incurred, an assessment of the internal controls to establish any weaknesses that had been exploited and providing recommendations to remediate control gaps.

▶ Acting for a large UK insurance company in connection with the implementation of a group-wide Anti-Bribery Corruption programme, including the assessment of

“ABC readiness” across all service lines and countries to establish compliance with the new UK Bribery Act (2010).

▶ Acting for a distributor of a leading US mining company to conduct a FCPA review, including the general assessment of the processes at various operations in Africa and detailed transaction testing and assessments on all the high risk countries and business areas


AWARDS &

RECOGNITION

Ranked Firms ▶ Ethiopia: Mesfin Tafesse & Associates

▶ Kenya: Anjarwalla & Khanna

▶ Malawi: Savjani & Co.

▶ Mauritius: BLC Robert & Associates

▶ Mozambique: ABCC Advogados

▶ Nigeria: G.Elias & Co.

▶ Tanzania: ATZ Law Chambers

▶ Uganda: MMAKS Advocates

▶ Zambia: Musa Dudhia & Co.

Ranked Firms ▶ Ethiopia: Mesfin Tafesse & Associates

▶ Guinea: SD Avocats


▶ Madagascar: Madagascar Law Offices



▶ Morocco: BFR & Associés



▶ Sudan: Omer Ali Law Firm





Ranked Firms ▶ Algeria: Bourabiat Associés

▶ Ethiopia: Mesfin Tafesse & Associates

▶ Guinea: SD Avocats


▶ Madagascar: Madagascar Law Offices





▶ Rwanda: K-Solutions & Partners




▶ UAE (Regional Office): Anjarwalla Collins & Haidermota

ALN is proud to have won the “Africa Network/Alliance of the Year” award at the 2018 African Legal Awards hosted by Legal Week, which recognises its leadership in the market in legal expertise and innovation, strategic vision, business winning, service delivery across the continent and commitment to CSR.


Willie OelofseDirector,A&K Forensics & Investigations

T: +254 20 364 0217E: [email protected]

Willie is a veteran forensic investigator with more than 20 years of practical experience. Before joining A&K, Willie led Deloitte East Africa’s Forensics business, where he developed a strong forensic team with the capability to deliver services across the region.

Before that, Willie spent 15 years as a member of KPMG Forensic, based in South Africa, Belgium and then East Africa where he built the forensics team to more than 30 dedicated members covering all areas of forensics assignments, including proactive and investigative forensic assignments.

Willie commenced his career as a law enforcement officer in the South African Police Service and before joining KPMG served on the Eastern Cape Gambling and Betting Board where he was involved in licensing, criminal investigations and regulatory compliance.

KEY

CONTACT


ALN

FIRMS

ALGERIA Bourabiat Associés Chemin Mackley, Résidence de la Présidence, Bat C, Ben Aknoun, Alger, Algérie Tel: DZ: +213 775 388 597 | FR: +33 660 790 822 Email: [email protected]

ETHIOPIA Mesfin Tafesse & Associates Tensae Building, 2nd Floor, Office No. 001, Bole Road, Cape Verdi Street Tel: +251 11 667 2341 +251 11667 2271 Email: [email protected]

GUINEA SD Avocats Carrefour de Nongo, Pont de Kaporo, à côté de l’Ecole Centrale Tel: GN +224 620 56 54 95 | FR +33 7 78 02 72 84 Email: [email protected]

KENYA Anjarwalla & Khanna 3rd floor, The Oval, Junction of Ring Road Parklands & Jalaram Road Westlands Tel: +254 0 203 640 000 | +254 0 703 032 000 Email: [email protected]

MADAGASCAR Madagascar Law Offices Immeuble APPEL 2ème étage– Route des Hydrocarbures Ankorondrano – Antananarivo – Madagascar Tel: +261 20 23 256 23 Email: [email protected]

MALAWI Savjani & Co. Ground Floor, Hannover House Hannover Avenue - Blantyre, Malawi Tel: +265 1 824 555 Email: [email protected]

MAURITIUS BLC Robert & Associates 2nd Floor, The Axis, 26 Cybercity Ebene 72201 Mauritius Tel: +230 403 2400 Email: [email protected]

MOROCCO BFR & Associés 201, Boulevard Zerktouni Casablanca, Morocco Tel: +212 5 22 94 96 77 Fax: +212 5 22 94 85 25 Email: [email protected]


ALN

FIRMS

MOZAMBIQUE ABCC Av. Kenneth Kaunda, 660, Bairro da Sommershield, Maputo, Mozambique Tel: +258 823 026 110 | +258 843 894 872 Email: [email protected]

NIGERIA G. Elias & Co. 6 Broad Street Lagos, Nigeria Tel: +2341 4607890 | +2341 2806970 Email: [email protected]

RWANDA K-Solutions & Partners KN 50ST Ganza -Kiyovu Nyarugenge, Kigali City, Rwanda Tel: +250 727 000 973 Email: [email protected]

SUDAN Omer Ali Law Firm 3rd floor, Tower of Arab Authority for Agricultural Investment and Development Plot 2/1, Block 9/E, Khartoum East, Sudan Tel: +249 155 155 554 Email: [email protected]

TANZANIA ATZ Law Chambers 1st Floor, Opal Place, 77 Haile Selassie Road, Masaki, Dar es Salaam, Tanzania Tel: +255 22 260 1151/2 Email: [email protected]

UGANDA MMAKS Advocates 4th Floor, Redstone House, 7 Bandali Rise, Bugolobi, Uganda Tel: +256 414 259920 Email: [email protected]

ZAMBIA Musa Dudhia & Co. 3rd Floor, Mpile Office Park, 74 Independence Avenue Tel: +260 211 253822 Email: [email protected]

UAE (Regional Office) Anjarwalla Collins & Haidermota Saaha Offices, Block C, Office 501A The Palace Downtown Tel: +971 4 4529091 Email: [email protected]

ALN The Oval, 3rd Floor, Junction of Ring Rd., Parklands & Jalaram Rd.

P.O. Box 200-00606, Sarit Centre, Nairobi, Kenya T: +254 20 364 0000, +254 70 303 2000

E: [email protected]

www.africalegalnetwork.com

Documents

FORENSICS, INVESTIGATIONS - Africa Legal Network · Forensic investigations Corporate intelligence ... documents and data involved in regulatory investigations, regulatory filings,