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Our approach

From source to signed assessment, without losing a single record.

We turn a scattered digital archive — discontinued systems, old servers, unsupported databases, PCs, e-mail, spreadsheets and documents — into a single, complete and searchable database, and from it we produce the assessments the demand requires.

Principles

Rules that apply at every phase.

  1. The original is never altered

    All collection is read-only; every transformation happens on copies, traceable to the source file and its hash.

  2. Evidence before convenience

    SHA-256 hash computed at source, checked at destination and recorded in a manifest.

  3. Nothing is discarded

    Duplicates, corrupted files and absurd dates are preserved and listed — never silently “cleaned”.

  4. The count reconciles, or it isn't done

    Every load is validated against the source manifest. Zero discrepancies is the acceptance criterion.

  5. Light load on the client's environment

    No heavy extraction in production outside agreed windows; a support machine on the local network does the work.

  6. Credentials only in a vault

    No password in repositories, reports or e-mail. Every access granted is reverted at the end.

  7. Per-client isolation

    Each client has its own environment, storage, database and keys; nothing is shared.

  8. Company by taxpayer ID

    In corporate groups, all companies are in the database, but each query is run for the specific company's CNPJ.

  9. Reproducible

    Infrastructure as code and versioned scripts: the environment and the database can be rebuilt from retention.

Phases

Ten phases, four stages.

Collection, recovery, loading and validation run in parallel per source. Each stage ends with a deliverable and a decision of yours.

  1. Stage 01

    Diagnostic

    Know, before promising anything, where the data is, in what condition, and which demand must be answered.

    Diagnostic

    Questionnaire and technical conversation with the partner and the client; read-only, low-impact network scan; classification of every device and every data source, including forgotten ones.

    OutputSource inventory, risk map and numbered open items.

    Planning and pre-analysis

    Collection priorities driven by the demand, a strategy per source, target architecture and a schedule within the client's windows. A sample of key tables confirms that the data covers what must be proven.

    OutputCollection plan, target architecture and recovery budget.

  2. Stage 02

    Recovery

    Make a faithful copy of each source and make it readable outside the original system.

    Collection under chain of custody

    Collection record signed by the client; native dumps and exports with minimal load; SHA-256 of every package and every file at source; check at destination and a record of who, when, from where and to where.

    OutputPackages, hash manifests, logs and collection record.

    Recovery by source type

    In-house playbooks for Oracle, Progress/OpenEdge, SQL Server, Firebird, Access/DBF, PST/OST/DBX mailboxes, Office and PDF documents, workstations and NF-e, CT-e and NFS-e XML — without depending on the vendor.

    OutputData in open formats, data dictionary and per-source report.

    Single cloud database

    Managed, encrypted, private database, with one schema per source system and the data intact, an integration schema by CNPJ and period, and full-text search over XML, PDF and e-mail.

    OutputConsolidated database, data dictionary and query manual.

    Cross-validation

    Physical integrity, completeness per table and per file, key quality and consistency across sources: payroll × accounting, invoices × books, bank × ledger. Independent sampling against original documents.

    OutputValidation reports with zero or explained discrepancies.

  3. Stage 03

    Assessments

    Answer exactly what the pleading, the subpoena or the tax audit asks for.

    Demand-driven assessment

    Reading of the pleading and extraction of its parameters; a written calculation guideline approved by the partner before calculating; scenarios when the legal theory is contested; reconciliation with ledgers, tax slips and bank statements.

    OutputCalculation workpapers, technical report and versioned SQL queries.

    Signed delivery

    PDF/A package with report, workpapers, validation, manifests and chain of custody, digitally signed with an ICP-Brasil certificate and timestamped by 5 international authorities (RFC 3161).

    OutputPackage verifiable by third parties in the official validator.

  4. Stage 04

    Retention and Data Center

    Preserve the evidence and keep the memory alive for the next questions.

    10-year retention

    Originals, packages and deliveries in immutable storage in compliance mode: not even the account administrator can alter or delete them. The denied-deletion test is recorded as evidence.

    OutputRetention report with a retention date per batch.

    Data Center

    Recurring queries without reopening the project: former clients, period reports, specific documents — requested by the client and carried out by the CALMO team, with the agreed indicators and every query logged.

    OutputHistory searchable by CNPJ, period or any information.

Deliverables

What comes with every assessment.

Every figure in the workpapers points to the source table, record or document.

Workpapers

Spreadsheet with analytical, reconciliation, open-items and sources tabs.

Technical report

PDF/A with ICP-Brasil signature and timestamps from 5 authorities.

Versioned queries

The queries that reproduce every figure, at any time.

Chain of custody

Collection record, hash manifests and validation reports.

Responsibilities

Clear roles.

  • CALMO team: recovers, consolidates and validates the database; performs the assessment according to the approved guideline; delivers the chain of custody.
  • Partner: defines the legal theory and parameters; its specialist — auditor, lawyer, accountant or forensic expert — reviews the assessment.
  • Joint technical responsibility: the report is signed jointly by the CALMO team and the partner's specialist.
  • No projections: the assessment calculates what the data proves; legal theories remain with the partner.

Findings report within 5 business days after access to the infrastructure. Recovery and assessment timelines are set out in each proposal.

How can we help?

Shall we look at your data?

The diagnostic is the first step — and tells you whether it is worth going further.