Asset Searches

Kroll’s investigators and forensic accountants follow complex financial trails to trace hidden assets and, once recovered, explore avenues to establish responsibility. Having offices worldwide gives us a unique advantage in addressing the jurisdictional issues often associated with asset search investigations.

How We Investigate

When assets have been misappropriated — whether by corporations with intricate structures and businesses, corrupt government officials or individuals attempting to escape legal restitution — Kroll has the ability to track the assets down so they can be returned to their rightful owners. We accomplish this by gathering information about the misappropriation or embezzlement, finding and reviewing documentation of transfers, assembling a timeline of suspicious activities and following the money trails, often across borders. Throughout asset search investigations, we frequently work with police and legal officials to prepare charges against the perpetrators. We seek out trusts and other entities that may conceal the identity of the owner.

Kroll’s forensic accountants can provide an expert opinion that allows the court to make an informed determination on whether there is corporate separateness, or whether the veil should be pierced and the two entities should be treated as one. We evaluate the relevant factors, including accounting infrastructure, boards of directors, and internal controls, along with how expenses are paid and whether assets are used or shared. We also review whether loans and other transactions have been at arm’s length.

The Kroll Advantage

Counted among Kroll’s many successes are investigations into assets misappropriated by Saddam Hussein, Ferdinand Marcos, Jean-Claude Duvalier and other deposed dictators and their regimes. Our forensic accountants, including former partners at each of the “big four” accounting firms, bring experience and expertise in analyzing the evidence of relationships between entities. With expert opinions founded on rigorous approaches and methodologies, our investigations and evaluation of alter ego indicia are both thorough and objective.

In every assignment, Kroll leverages its on-the-job experience and knowledge of global banking practices and international law. With operations in over 65 cities worldwide, we often have on-the-ground employees where an investigation is taking place.

Related Services:

• Forensic Accounting
• Computer Forensics
• Financial Due Diligence