IT forensics (computer forensics) applies digital investigation techniques to collect, preserve and analyse electronic evidence in legal or regulatory contexts — cybercrime, data breaches, evidence destruction, financial manipulation through IT systems. In financial due diligence and forensic accounting, IT forensics complements accounting analysis by enabling recovery of deleted records, system log analysis and detection of database manipulations. It is also used in litigation to produce court-admissible electronic evidence.

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Example: in a post-acquisition fraud investigation, IT forensics reveals that accounting journal entries were deleted and Excel summary files were modified 48 hours before closing. Digital reconstruction of the deleted data confirms CHF 320,000 of fictitious transactions — electronic evidence admissible before the commercial court to activate the asset and liability warranty and recover damages from the seller.

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Hectelion coordinates IT forensics investigations in post-acquisition fraud contexts, working with certified digital forensic experts to produce legally admissible findings.