Forensic Financial Analysis

The employees of the Forensic Financial Analysis (FFA) division of the Office of the Attorney General of Switzerland (OAG) often have as their initial task to trace the flow of money in criminal proceedings. However, their scope of activity is much broader. In the field of economic offenses in particular, their analyses are indispensable for the successful conduct of criminal proceedings. Moreover, the FFA’s expertise is increasingly called upon in matters relating to criminal organizations, offenses involving sanctions and embargoes, terrorist financing, international criminal law, as well as crimes against national security.

Present at the four OAG sites (Bern, Lausanne, Lugano, and Zurich), the FFA division provides its expertise in economic, financial, accounting, governance, and compliance matters in both criminal and mutual legal assistance proceedings, regardless of the facts under investigation. It plays a key role in uncovering the criminal origin of funds, tracing suspicious financial transactions, and shedding light on mechanisms of corruption, money laundering, poor governance or corporate organization, as well as stock market offenses or fraud.

Requests for assistance from the FFA have been steadily increasing for years across almost all areas of criminal offenses. At the same time, the criminal proceedings to which analysts are called to contribute are becoming longer and more complex.

In practical terms, financial analysts examine thousands of banking transactions each year. From this data, they identify suspicious financial flows, decode illicit enrichment strategies, analyze potential abuses by investors in financial markets, or assess the structures and governance of the companies involved. These analyses may take the form of detailed reports or visualizations designed to support the prosecution before the courts.

The FFA also intervenes at earlier stages, assisting in the planning of search measures or during the execution of international mutual legal assistance requests. It supports prosecutors during hearings on matters within its field of expertise and provides valuable expertise throughout the criminal proceedings.

Given the rapid evolution of technology — particularly in the fields of cryptocurrencies and fintech — and the growing sophistication of economic crime, the FFA continuously strengthens its know-how and adapts its methodologies, notably through an organization of specialists. Its work is essential to ensure that perpetrators of economic and other crimes do not go unpunished and that criminal assets can be traced, seized and returned.