Technical judgment grounded in evidence

Each engagement begins by establishing what the client needs to understand. Those questions determine the focus of the review.

The depth of investigation is proportionate to the business under review. Scope is agreed upon before work begins, with any limitations made explicit. Further work is discussed with the client before the scope is extended.

Nisbet examines the technical evidence directly. This may involve reviewing source code or investigating how the software is operated. Discussions with the technical team provide context for what the evidence shows.

Findings distinguish verified facts from inferences and management representations. Where evidence is limited, the review identifies what remains unresolved and how that affects the conclusions.

Nisbet discusses the findings with the client to explain their significance and determine which questions require attention.

Technical Risk Assessments are performed independently. Compensation is not contingent on findings or transaction outcome.

Our responsibility is to provide the clearest possible view of the technology and what it means for the deal, including when no significant concern has been identified.