Introduction


CPN Forensic and Accounting Services (Pty) Limited recently amalgamated with Shield Cyber Solutions and Barnard Consulting and concluded a strategic alliance with Infosec Consulting.


The amalgamation resulted in a highly skilled, qualified and experienced team of professionals, providing a comprehensive source of forensic expertise and access to an unrivalled range of specialist and experienced forensic services with a single point of contact. Our comprehensive and holistic approach enables our clients to manage the risk of fraud and corruption in their organisations.


We combine traditional with non-traditional initiatives and our 100+ years of combined experience assists you on the journey to mitigate the risk of fraud and corruption and / or to resolve those instances where it has already occurred in a cost-effective manner.


The amalgamation has increased our geographical footprint and we now also have a presence in Cape Town.


Team

Advocate Corrie Nieuwenhuys

Corrie is an admitted advocate of the High Court of South Africa, a member of the Pretoria Society of Advocates and has over 20 years experience in the investigation of commercial crime.

Qualifications

B Com (Accounting), B Com (Law), LLB (University of Pretoria) and M.Com (Forensic Accounting) (cum laude) (University of the North West). (Best student in the 2007 / 2008 class). He is currently studying for his M. Phil (Fraud Risk Management) at the University of Pretoria.

Professional memberships

Member of the Pretoria Society of Advocates

Employment history and work experience.

Corrie spent ten years at the South African Reserve Bank, nine of which as an investigator in the Exchange Control Department where he conducted numerous investigations into contraventions of exchange control and money laundering.

He was a manager in PricewaterhouseCoopers’ Forensic Division for three and a half years during which period he conducted numerous forensic investigations across the commercial crime spectrum.

Corrie was the Group Forensic Auditor for Anglo Platinum, a position that he held for six years. During this period he was responsible for all major commercial crime investigations within the whole Anglo Platinum Group.

Corrie was an advisor to the National Investigation Task Team “(“NITT”). The NITT is a joint initiative between the mining industry and the South African Police in investigation theft of precious metals. Corrie has assisted the NITT in high profile cases relating to the organized smuggling of precious metals, including a multi-million Rand international investigation.

Petra Nieuwenhuys CA (SA)

Petra is a qualified Chartered Accountant (CA (SA)), a registered member of the South African Institute of Chartered Accountants, and has experience in forensic investigations, accounting and auditing.

Qualifications

B.Compt, B. Compt (Hons), Certificate in the Theory of Accounting (UNISA). She passed the South African Institute’s of Chartered Accountants’ Qualifying Exams on her first attempt.

Professional memberships

South African Institute of Chartered Accountants

Employment history and work experience.

Petra started her career in the Financial Department of Coopers & Lybrand and completed her articles at PricewaterhouseCoopers. She spent two years as Assistant Manager in PricewaterhouseCoopers’ Forensic Division where she conducted various forensic investigations. She also spent three years as management accountant for Xstrata plc, a large international mining group.

Anet Joubert CA (SA)

Anet is a qualified Chartered Accountant (CA (SA)), a registered member of the South African Institute of Chartered Accountants, and has extensive local and international experience in forensic investigations. Anet currently serves on the Board of the Institute of Commercial Forensic Practitioners (the ICFP).

Qualifications

B. Com (Accounting), B. Com (Honours) and she passed the South African Institute of Chartered Accountants’ Qualifying Board Examination in 1996.

Professional memberships

South African Institute of Chartered Accountants Institute of Commercial Forensic Practitioners (the ICFP))

Employment history and work experience.

Locally Anet has worked for PricewaterhouseCoopers (South Africa) starting off as Trainee Accountant in 1996 and ultimately as Senior Manager : Forensic Services in October 2006.

She has worked on assignments for other forensic investigation firms on matters relating to alleged procurement fraud and the unauthorised sale of an asset by a director of the client.

Anet’s has nearly four year’s international experience including working for Child Care (Hong Kong), Straits Asia Resources Limited (Singapore) and Ferrier Hodgson (Singapore).

Anet also worked at Child Care – South Africa.

Nishal Khusial

Nishal has worked for three of the big four audit companies, Deloitte, PricewaterhouseCoopers and KPMG as lead of data analysis and head of systems development respectively.

Qualifications

B Com - University of Natal Certification in Data Modelling – BVG University of United Kingdom 2004 Certification in Business Analysis – BVG University United Kingdom 2004 Internationally Certified PCI Consultant – Professional Computer Instructor Certified Business Intelligence Consultant – Alchemex South Africa SQL Server Certification Nishal has achieved the highest international score for the Global PCI examination hosted by Sage International. This examination details all aspects of business intelligence, information technology and technological business operation.

Employment history and work experience.

Nishal’s experience pans national-scale project management, input into all levels of the Systems Development Life Cycle, computer programming, computer forensic technology and data analysis.

Nishal has ample exposure to forensic technology, business process improvement and forensic investigations.

He has conducted multiple fraud risk assessments in government departments and private sector clientele to identify business risks that have been exploited, deciding on appropriate investigation strategies and addressing recommendations to mitigate these risks Nishal has furthermore, conducted facilitation and training on issues around accounting and financial information systems risk and forensic technology including approach of and information sharing around risk assessments.

Whilst in the employ of an international audit firm, Nishal has been the lead in conceptualisation of the Analytical and Forensic Technology: Forensic Technology Audit Strategy that highlighted cyber vulnerability.

Nishal had been appointed as an inspector by the South African Reserve Bank on matters relating to contraventions of the South African Banks Act in the past.

Nishal was responsible for the engagement and support of a total of 700 clients across the Free State in which he was mandated to provide business risk insight, suggestion and information surrounding the support and deployment of accounting information systems.

Jaco Venter

Jaco is a Cybercrime and Data Analytics Specialist with over 14 years’ experience in computer forensics and related investigations, including forensic evidence collection and data analysis. Jaco has worked for two of the big four Audit firms, PricewaterhouseCoopers and Deloitte whereby he lead the Cyber Forensic Units for over 12 years.

Qualifications

National Diploma in Electronics Network Administrator Basic Analytical Training Certification on Data Analytics (ACL) Encase Certification of Bootcamp Completion Network Administrators Course (SITA) Analyst Notebook and IBase MCSE (Microsoft Certified System Engineering MCP (Microsoft Certified Professional Encase Forensic Training in USA

Professional Memberships / Affiliations

International Control It Group Cobit Forum Member Isaca Chapter Member

Employment history and work experience.

Jaco has worked for both Deloitte and PricewaterhouseCoopers and headed up the Cyber Forensics Units of both these audit firms.

Jaco has conducted numerous investigations at all three spheres of Government, other public sector entities and organisations as well as financial and legal regulatory institutions such as the Office of the Auditor-General, Financial Services Board and the South African Reserve Bank.

He has worked with in excess of 300 different clients in the private sector and of late he has been the computer forensic service provider for over ten (10) companies within South Africa which includes three of the big 6 audit firms and various forensic investigation companies.

Jaco has also worked on various global assignments involving evidence collection and data analyses. Amongst others he assisted the Federal Police Service in Australia with cases involving child pornography and counterfeit Microsoft Windows software.

Jaco also has experience in evidence recovery by rebuilding servers where the original servers were destroyed.

Jaco has testified in numerous criminal and civil court cases and disciplinary hearings as an expert witness.

Jaco has extensive experience in computer forensic and IT related fraud investigations and risk assessments including electronic evidence collection (imaged over 3000 HDD’s and other media) and e-mail-, broad spectrum media investigations and network forensics. Areas covered by these investigations include internet fraud, EFT internet banking, intellectual property, cybercrime, identity theft (Spyware), procurement fraud (tenders) and child pornography.

Jaco has co-operated with various law enforcement agencies in the course of their investigations including arranging and taking part in search and seizure operations.

Jaco has assisted with numerous articles on expert and IT forensic related topics.

Jaco was part of the SABRIC team that drafted a “First Respondent Manual” on computer forensics to be used by selected SAPS members.

Jaco was also selected to assist the University of Potchefstroom to provide computer forensic training to all ICFP members which will start in May 2013.

Jaco has excellent analytical abilities in using technology to solve complex problems.

Jaco has extensive experience in a variety of network environments, Windows operating systems, Microsoft office, e-mail applications and has worked with over 40 different forensic applications as well as forensics investigative methods, including Encase Forensics, version 1- 7, FTK version 3, Intella, Analyst Notebook, I Base, Netanalysis, Belkasoft, Paraben and many more.

Thinus Barnard

Thinus is a fraud prevention, pro-active audit and investigation specialist with more than 16 years public sector experience, including being the Forensic Audit Manager of the Parliament of the Republic of South Africa for 30 months.

He has conducted various special ad hoc, fraud and wasted expenditure investigations at various district and local Municipalities in the Western Cape.

Thinus has also developed and implemented fraud risk management strategies at some of these municipalities

Thinus also have 15+ years extensive experience in various IT related areas, including data mining, development of continuous controls monitoring tests at various clients.

Thinus was also responsible for managing the Forensic Technology Services laboratory of PwC in Cape Town.

Thinus was the editor of an internal PwC publication which covered various fraud and forensic related topics, such as advice to external auditors and internal auditors regarding fraud and corruption, as well as the sharing of knowledge in respect of these topics.

Thinus also wrote various articles which appeared in local newspapers in respect of the abovementioned topics.

Qualifications

B Compt (UNISA) – 1995 Critical reasoning (UNISA) - 2005

Professional Memberships

Certified Fraud Examiner (CFE) with the American Association of Certified Fraud Examiners (ACFE) – membership number 532178.

Employment history and work experience.

Thinus joined PricewaterhouseCoopers (“PwC”) in 1994. He completed his audit articles at the end of 1996. He joined the Forensic Services department of PwC in 1997 as a manager.

He left in November 2003 to join Santam Limited as a pro-active forensic auditor. He remained with Santam Limited until December 2005. He joined PwC Forensics again in January 2006 as a senior manager.

He left the services of PwC in November 2009 in order to commence his own private consulting business. During 2010 he was approached by the South African Parliament to assist its internal audit department with the prevention and investigation of fraud and corruption.

He has been involved with the South African Parliament until March 2013 (approximately 30 months).

Bevan Lane

Bevan has been consulting for a variety of clients in terms of Information Security issues and performing reviews and assisting clients with development of policies.

Qualifications

Bevan’s qualifications include a Bachelor of Commerce degree, being a certified Information Security Manager (CISM) , a certified Information System Security Professional (CISSP ), having certification in the Governance of IT (CGEIT ), being a certified Information Systems Auditor ( CISA ) and being certified as a lead auditor on the ISO 27001 standard by the British Standards Institute. Bevan is also certified to assist with all matters related to the above bodies.

Employment history and Work experience.

Bevan has presented at various international courses on matters relating to IT security and has been quoted in various publications. In addition he has been involved in various forums and Security Interest Groups within Africa.

He worked for PricewaterhouseCoopers (PwC) for 10 years where he gained extensive experience within the IT forensics, IT audit and Information Security consulting fields.

Vision


Our vision is derived from our motto “In veritate persequendae” which translates to “in pursuit of the truth” and is simply to pursue the truth in all the things that we do.


Values, principles and beliefs

Our values, principles and beliefs are the following:


Our belief in the rule of law

Everything we do is done in accordance with the law of the land and we will not do anything that is outside the law.

Our findings are based on objectivity, and where applicable each affected party is afforded the opportunity to present his or her version of events.


Energy and transparency

We are a dynamic and energetic team.

Our work is carried out in a transparent manner and proper records are kept of all work undertaken.

Our findings are supported by suitable documentary evidence that have been obtained in a legal manner.


Knowledge

Knowledge is power and we are highly qualified with multiple tertiary qualifications as well as vast experience in forensic investigations and accounting matters.

We are duty bound to our respective professions’ codes of conduct.

We keep ourselves up to date with the latest developments in our field of expertise.


Technology

We utilise relevant technology to assist us in performing our work.


Uniqueness

All cases under consideration are treated on its own individual merits.

Each client is unique as clients’ needs, requirements and expectations differ, depending on the relevant circumstances prevailing at particular points in time.

Each case is approached with a fresh and open state of mind to ensure that we meet our clients’ specific needs and requirements.


The client is central to our business

We continuously strive to establish, maintain and grow mutual trust, respect, honesty and integrity with our clients.


Confidentiality

All information is treated with the utmost care and confidentiality and we do everything necessary to protect such information.

Information is only disseminated / distributed according to the written authorisation of the client and / or where applicable in terms of proper orders made by competent courts of law.

Services

Forensic Investigations

Forensic investigations into:

  • All aspects of commercial crime, including but not limited to: fraud, theft, corruption, Ponzi schemes, insurance and medical aid fraud, racketeering, forgery and uttering, statutory contraventions of the Income Tax Act, the Companies Act, Exchange Control Regulations, FICA, PFMA, POCA, FAIS, etc.

  • Procurement and tender irregularities.

  • Checking of compliance to legal frameworks.

Forensic accounting

Forensic accounting into:

  • Construction or re-construction of financial records from source documents.

  • Calculation of business interruption losses.

  • Calculation of claims for insurance purposes.

  • Application of accounting principles to detect fraud or business risks.

Cyber Forensic Solutions

Imaging hub (state-of-the-art laboratory)

  • Forensic computer imaging of hard disk drives, external media, complex data sets, cellular phones, etc.

  • Document scanning and optical character recognition
E-discovery

  • IT Forensic Audits
  • Policy review and alignment
  • System Vulnerability Assessment
  • Forensic IT Infrastructure
  • Incident Response and Contingency
  • Information security
  • Forensic readiness
  • Identification of security breaches on servers and mitigation of technology risks

Fraud risk management and prevention

Fraud awareness and education

  • Online or physical training and awareness sessions.
  • Articles on relevant topics for in-house publications.
  • Assistance with responses to the media and public.

Governance and ethics (refocused)

Pro-active initiatives

  • Pro-active fraud audits and process reviews.
  • Whistle blowing facilities.
  • Policies and standard operating procedures regarding whistle blowing, IT usage, fraud prevention and reaction plans.
  • Conflict of interest management.

Re-active initiatives

  • Identification and securing of evidence.

Business intelligence and Forensic Data Analysis

Fraud and Business Risk Detection Solutions

  • Support of investigations through data analysis.
  • Detection of exceptions that point to potential business risk.

Continuous exception monitoring (CEM)

  • Applying perpetual data analysis via forensic-based technology to ensure that a business entity is compliant to particular legislature, best practice frameworks or recommended operation per policy.
  • Creates a first line business-risk detection mechanism by assessing procurement, accounting and employee performance functions on a periodic basis.
  • Checking Pre-audit readiness to allow for a more amicable audit outcome by detecting issues before the audit/review/investigative process.

Business Intelligence

  • The Hub has advanced Data mining tools at its disposal:
  • Check for Revenue Leakage through trend analysis
  • Assess Cost Optimization through benchmarking
  • Conduct admissible Forensic Data Analysis

Computer Assisted Auditing Techniques (CAATs).

  • Internal or External Audit exception detection
  • Pre-Audit Readiness Check

Litigation support

  • Expert witness testimony
  • Building your case for internal and other legal proceedings
  • Calculation of business interruption losses and claims for insurance purposes

Systems Development

  • Specialized system development n support of business risk detection and forensic investigations

Security Management Consulting:

  • Reviews of Information Security strategies, plans, policies and effectiveness of Information Security initiatives
  • Consultancy advice on set up and management of Information Security Initiatives and policies, procedures, standard and guidelines
  • Outsourcing of security management
  • Setting up IT projects and project management (e.g. archiving, outsourcing, patch management, Security Awareness, auditing and logging).
  • Training and mentoring of IT Security Staff
  • ISO 27000 assessments and implementation guidance
  • Business Continuity and Disaster Recovery Consulting (BS 25999 reviews and assistance)

IT Security Technical Reviews

  • Reviews of Technical Controls (Firewalls, routers, Network design and controls).
  • Assessment of technical risks and advice on how to reduce and manage risks more effectively.
  • Attack and Penetration testing – ethical hacking (external and internal).
  • Advice on various technical security issues (Patch Management, anti-virus, wireless networks, DMZ structures).
  • Incident Response and Computer Forensic investigations.
  • Social Engineering exercises.

IT Compliance Assessments

  • Audits and consultancy advice on various compliance standards (Sarbanes Oxley, HIPAA, ISO 27000, COBIT, ITIL, PCI DSS,).
  • Advise on complying with legislation (Privacy and other Cyber laws)
  • Audits against various international standards (ISO, ANSI cryptographic controls and VISA/MasterCard standards).

IT Auditing Services

  • General Computer Controls Reviews.
  • Controls reviews in terms of standards (ISO, COBIT, PCI)
  • Application Specific reviews.

Training

  • ISO 27000 training
  • Security Awareness Training
  • IT Audit training (CISA)
  • CISSP/CISM training
  • IT Risk Management
  • IT Governance, Risk and Compliance
  • IT Policies and Procedures
  • Regulatory Compliance (COBIT, Sarbanes Oxley)

Identity Theft Consulting

Training and support

  • We provide training and support in respect of all of the above service lines

Fees


As opposed to other major role players, we do not have to meet large overhead costs and accordingly we can offer highly competitive rates as a feasible alternative to the fees charged by the other major players in the industry.

Our fees are negotiated for each individual assignment taking into consideration amongst others the following factors:

  1. Nature of the assignment;
  2. Possible duration of the assignment;
  3. Difficulty of the assignment;
  4. Responsibility coupled with the assignment.

Clients

Some of our most recent clients include:

The entities referred to above are the ultimate end-user clients where the individual firms that form part of CPN Forensic & Accounting Services(PTY) Ltd have have performed forensic services in the past, either as a direct client or on behalf of other firms.

Contact

Pretoria Offices

Montana - Corrie Nieuwenhuys
Telephone: 083-455-5352
E-mail: admin@cpnforensic.co.za
Fax: 086-648-4559

Montana - Petra Nieuwenhuys
Telephone: 083-389-0381
E-mail: admin@cpnforensic.co.za
Fax: 086-648-4559

Menlyn - Jaco Venter
Telephone: 082-773-2542

Cape Town Offices

Thinus Barnard
Telephone: 082-372-5362

Bevin Lane
Telephone: 082-928-4559

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