Katie Gaver

Katie supports clients dealing with complex accounting matters in disputes and investigations. She helps clients understand accounting and financial information with her skills in data analysis, cash flow tracing, testing controls, and analyzing other documents related to forensic investigations. Additionally, she helps clients to evaluate and reduce risks of inappropriate conduct using her experience working on bribery investigations, accounting controls reviews, and other forensic matters.

She has provided these services to clients in a variety of industries, both domestically and internationally, and has traveled to client sites around the world.  Her professional experience includes:

Fraud and Bribery Investigations:

Katie uses her skills as a fraud examiner to assist clients with issues of misappropriation, kickbacks, and other possible fraud schemes. Work performed on such cases has included:

• Analyzing financial statements and reviewing representations made to investors and customers to determine whether any false or misleading information was provided.
• Reviewing emails, contracts, and other documents to determine the roles of key individuals.
• Tracing funds through bank statements to understand the structure of any schemes.
• Preparing counsel for interviews by providing sample questions, documents, and related analyses.

Sample projects in this area have included:

• Private Equity Criminal Matter – Reviewed accounting data and traced cash flows related to allegations of fraudulent activity of an investment company.
• Latin American Kickback Investigation – Traced and analyzed an entertainment executive’s alleged funneling of funds to his personal accounts.
• Security Firm Investigation – Reviewed accounting data and company records of a Latin American firm to investigate potential fraudulent activity by the company’s executives in multiple countries.

Accounting / Financial Disputes and Investigations: 

Katie uses her skills and knowledge as a CPA to review and assess accounting and financial issues within litigation, contractual disputes, due diligence, and investigations.  Her work in this area often includes:

• Reviewing and analyzing company accounting data, including general ledger and subledger detail.
• Interviewing accounting and financial area employees to understand a company’s policies and procedures.
• Analyzing contracts, invoices, and other company documentation.
• Assessing accounting principles and calculating lost profits or quantifying damages.

Sample projects in this area have included:

• Healthcare AP Review – Assessed the extent of problems in a healthcare company’s Accounts Payable processes as they related to a recent accounting system implementation, quantifying potential amounts missing from Accounts Payable and making recommendations to the company for remediation.
• Technology Company Post-Acquisition Earnout Dispute – Co-authored a report analyzing the correct revenue recognition treatment under GAAP for a company’s activities as they related to a post-acquisition earnout payment.
• Residential Services Financial Due Diligence – Assisted with financial due diligence of a residential services entity for a potential investor.

Reviews of Accounting Controls:

Katie has extensive experience reviewing the effectiveness of accounting controls and identifying any possible red flags of inappropriate conduct. While work for each project varies based on specific client needs and circumstances, her work often includes:

• Understanding the company’s accounting systems and software, as well as reviewing general ledger and subledger detail for trends and red flags.
• Discussions with accounting staff to understand company practices surrounding vendors, payments, and documentation, and performing testing on sample transactions.
• Identifying areas of weakness in the company’s accounting controls.

Sample projects in this area have included:

• Latin American Construction Firm Monitorship – Worked with counsel and client in multiple international locations to assess and monitor the company’s accounting controls and anti-corruption practices, traveling to multiple sites around the world.
• International Oil Services Company – Assisted company’s counsel and compliance teams in various US and international locations by performing regular testing and interviews surrounding payments to foreign agents.