Where PERISCOPE sits
PERISCOPE ownsthe space in between.
The client knows something does not add up. The attorney, CPA, certified examiner, regulator, or other qualified professional may ultimately determine what the evidence means. But neither side is built to perform the excavation between the concern and the conclusion. PERISCOPE is.
The three positions
Brings the concern.
The client has the records and sees the unexplained loss, contradiction, or activity that does not make sense.
Performs the excavation.
We descend into the records, connect what others examined separately, reconstruct what happened, and build the defensible factual record.
Reaches the conclusion.
The attorney, CPA, examiner, regulator, investigator, or expert applies the authority and standards of the relevant profession.
The excavation
What happens in the space nobody else owns.
Between a concern and a conclusion there is work that no one is positioned to do. It is not advice and it is not an opinion. It is recovery of fact from records that were never designed to be read together.
- We enter the disconnected systems and take the records into custody exactly as held.
- We reconstruct the transactions across systems that were only ever examined separately.
- We identify the contradictions that appear only when the accounts are placed side by side.
- We test alternative explanations before a contradiction is allowed to become a finding.
- We quantify the exposure deterministically, so the figure can be reproduced.
- We preserve the evidence in a form the concluding professional can rely on.
Others wait for the answer.
PERISCOPE goes where the answer is buried.
We find what doesn't add up.
The position
PERISCOPE sits between the client and the professional responsible for reaching the final conclusion.
The client knows something is down there. The appropriate professional may determine what it means. PERISCOPE is the one that goes down and finds it.
We are the divers.
We are the excavators.
We own the space in between.