As forensic investigative accountants, we are engaged to confirm that the claimed programs and data were in existence prior to the loss event, and to measure losses resulting from computer claims.

Common problems asserted by the Insured can include:

• back-ups were not made
• back-ups were made occasionally, but were not up to date at the time of the loss event
• back-ups were not stored off premises and are claimed lost or destroyed in the loss event
• back-ups are claimed not to work when reloaded 

In turn, challenges for adjusters to assess the claim can include:

• confirmation of the existence of data on a stolen or badly damaged computer
• confirmation of the business necessity to reconstruct / re-enter old data
• confirmation that re-entry costs are for old data as opposed to new data
• confirmation of the claimed value or cost to reconstruct custom software
• confirmation that the appropriate staff and staff costs will be utilized in for data re-entry
• confirmation that the Insured’s accounting can record & summarize data reconstruction costs

 Some or all of these problems creep into computer related claims and can be used to exaggerate a loss. Investigative accountants, in conjunction with computer experts, can be helpful in controlling and measuring computer related claims.