ELS RISK AND SECURITY CONSULTING

Business auditing, namely, fraud auditing in the resolution of allegations of fraud by obtaining documentary evidence and examining books, records, accounts and business processes; interviewing witnesses and potential suspects; preparing investigative reports and testifying to findings and professional opinions. Business fraud risk management in the field of fraud prevention; Business fraud risk assessment in the field of fraud deterrence and detection; Performing specialized investigative business audits for others, namely, fraud auditing, fraud examinations, forensic auditing, surprise audits, internal control assessments and logistical security assessments of corporate and business records, financial statements and related accounts, business transactions and related records; Fraud examinations for others in the nature of business and governmental investigations

Providing fraud investigations, namely, fraudulent financial and non-financial statements, namely examination of internal and external books, records and accounts pertaining to assets, liabilities, revenue and expense, accounting disclosures and asset valuations; Asset misappropriations involving the review, examination and verification of cash, inventory and all other assets; Corruption, namely, the examination of documents, books, records and accounts, interviews and surveillance relevant to economic extortion, illegal gratuities, bribery and conflict of interest. Insurance investigations involving suspicious and questionable claims, fires and property losses and commercial related claims; Investigative support services, namely, professional interviewing, witness locates, asset checks, database searches; Litigation support services, namely, investigations, computer forensics, fingerprint and document examinations; Fraud detection services in the nature of fraud examinations, namely, occupational frauds such as skimming, cash larceny, billing schemes, check tampering, expense reimbursement schemes and accounting and financial statement fraud; Proprietary and Intellectual property investigations in the nature of financial, business, scientific, technical, economic or engineering information, which is intentional damaged, manipulated, copied, reproduced, imitated, destroyed or stolen. Investigations for others referred to as fraud, white collar crime, economic crime, economic crime, embezzlement, occupational fraud or theft