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CHAPTER 4 : FRAUD INVESTIGATION (Part 1 : Investigating Theft Acts) …
CHAPTER 4 : FRAUD INVESTIGATION
(Part 1 : Investigating Theft Acts)
Deciding When to Investigate
Factors to be considered
The signal that investigation or non-investigation will send to others inside and outside the organization
Risks of investigating and not investigating
Exposure or amount that could have been taken
Perceived cost of the investigation
Public exposure or loss of reputation from investigating and not investigating
Perceived strength of the predication
Nature of the possible fraud
Beginning an Investigation
-Involve as few people as possible
-Avoid words such as “investigation”
-Use techniques that will not likely be recognized
Theft Act Investigation Methods
Vulnerability Chart
-What kind of fraud could have occurred
-Who the possible perpetrators could have been
-What their motivations might have been
-How much might have been taken
Theft Investigation Method
Invigilation (close supervision of suspects during an examination period)
Obtaining physical evidence (collect evidence)
Surveillance and covert operations (watching and recording the physical facts, acts, and movements)
Gathering electronic (computer) information
(analyzing objects)
