Financial Analysis Division is responsible in performing investigation support function in the form of providing financial analysis assistance services for complex case investigations under MACC Act 2009, AMLATFPUAA 2001, Penal Code and any other relevant applicable laws.
The strength of BAK is made up of senior investigating officers having extensive experience in financial related investigations, being well-equipped with training and professional exposures in private sector as bankers, auditors, accountants and also being full member of professional bodies and association such as:
Malaysian Institute of Accountants (MIA)
Malaysian Institute of Certified Public Accountants (MICPA)
Association of Certified Chartered Accountants (ACCA)
Chartered Institute of Management Accountants (CIMA)
In addition, the officers are also holding professionals / experts recognition from universities / local institutions / oversea bodies such as:
Certified Financial Investigator Program (CFIP)
Association of Certified Anti-Money Laundering Specialists (ACAMS)
Association of Certified Fraud Examiners (ACFE)
Malaysian Institute of Chartered Secretaries and Administrators (MAICSA)
Master in Forensic Accounting and Financial Criminology
Financial analysis assistance services provided comprise of specific aspects which are as follow:
Financial net worth analysis conducted based on section 36 MACC Act 2009.
Financial trail analysis and criminal asset tracing.
Identification of Beneficial Owners’ relationship in investigation of complex corruption chain cases.
Financial documentation review and analysis in supporting evidences of predicate and AMLA cases.
Financial Analysis Report prepared by BAK provides the result of financial analysis and it serves as a guide for evidences / witness, understanding of modus operandi and expert’s evidences in court proceeding.