Financial Crime World

Swiss Banks Boost Due Diligence with Artificial Intelligence

Enhancing M&A Transactions with AI-Powered Insights

As the Swiss financial sector continues to evolve, due diligence in M&A transactions has become a critical component of ensuring successful deals. In recent years, artificial intelligence (AI) has emerged as a powerful tool in this process, revolutionizing the way financial institutions approach due diligence.

Limitations and Challenges

While AI algorithms have shown remarkable capabilities in detecting gaps and summarizing documents, there are still limitations to their use. The availability of relevant data for training remains a significant challenge, particularly when dealing with sensitive information. Additionally, the reliability and data protection of AI-generated findings are crucial concerns.

The Role of AI in Due Diligence

Despite these limitations, AI can play a valuable role in the due diligence process. For buy-side companies, AI can:

  • Analyze publicly available information to provide customized input for the information request list and management interviews
  • Streamline the setup of virtual data rooms (VDRs) by automatically organizing documents and proposing redactions

On the sell side, AI algorithms can:

  • Detect gaps in documentation and provide summaries of uploaded files, making it easier for teams to extract relevant information
  • Identify missing notarial deeds or tax declarations in seconds

One area where AI has significant potential is the analysis of legal documents. Current software can already search for critical clauses such as change-of-control and non-compete provisions in contracts. This enables AI to identify potential issues and risks, such as:

  • Unpaid withholding taxes
  • Unusual indemnity clauses

Human Expertise: The Missing Piece

However, determining the probability and impact of identified risks requires more than just AI-generated findings. Human expertise, experience, and “soft” information are essential for accurately assessing risk. AI algorithms need access to this information in a digestible form to learn patterns and reproduce risk assessments.

Generative AI: Aiding Due Diligence Reports

In the final step, generative AI can produce first drafts of due diligence reports based on confirmed findings and additional inputs from the due diligence team. While there is still room for human expertise in management interviews, AI-powered software can partially bridge this gap through written Q&A processes.

Prioritizing Data Availability, Reliability, and Protection

As the Swiss financial sector continues to rely on AI in M&A transactions, it is crucial that institutions prioritize data availability, reliability, and protection to ensure accurate and effective due diligence. By combining human expertise with AI-generated findings, companies can optimize their due diligence process and make informed decisions.

By embracing AI as a valuable tool in due diligence, Swiss banks and financial institutions can streamline their processes, reduce costs, and enhance the accuracy of their risk assessments, ultimately leading to more successful M&A transactions.