Criminal Financial Investigations, 2nd Edition

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Gathering

Evidence through

Observation

Evidence and leads to evidence are oen gained through observation. ere

are several means of observation that are used in all types of investigations.

e investigator must keep in mind the rules that apply to recordings of

audio and visual observations in gathering this type of evidence.

Observation

Investigative observation can be viewed as going from informal to formal.

Being alert and observant is a necessary skill for any type of investigation, and

it is crucial in the criminal investigation of nancial and business activities.

Informal observations are made throughout the course of the investigation.

e attitude and demeanor of witnesses, the reaction to specic questions

or areas of questioning, and the nature of the relationship with the subject

expressed during an interview provide the investigator with potential tips for

the litigation aspect to come and potential leads to additional evidence.

Informal observations would include making note of possessions,

photos , and furnishings during the course of an interview with the subject

or a related entity. Such observation can provide valuable leads that may not

surface by other means during the investigation. is is especially true if the

interview is conducted in the home or oces of the subject, or during inter-

views of closely related individuals. It is also important to take a panoramic

approach and good notes during the execution of search warrants. Oen,

the leads on nancial dealings are on items that will not be taken during the

execution of a search warrant. is can be extremely valuable in those cases

where the investigator is condent that a warrant will not be used. Such type

of investigative observation is simple to accomplish and does not require a

great deal of time or resources.

An example of informal observations would be to note plaques, awards,

certicates, photographs, or artwork displayed on the walls in a home or

oce. Patience and recording of information in note taking can oen open

areas for discussion during the interview and establish lead information for

future contacts on the acquisition of assets or personal expenditures. Inone

investigation, the subject had a college degree in nance displayed on his

oce wall. e background check performed on the subject prior to the

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