Chapter 12
Walking through the Investigation Process
In This Chapter
Deciding whether to investigate
Assembling an A-Team
Developing a plan
Reviewing documents and conducting interviews
Helping the company resolve the case and avoid future problems
Any fraud investigation starts with an accusation. When you’re talking about fraud perpetrated against individuals (which we discuss in Part III), the accusation may come from a soon-to-be former spouse, the child of an elderly person who has been victimized, or any other individual who believes that he or someone he cares about has been defrauded.
With occupational fraud (the type we discuss in Part II), the accusation often comes from within the company — from employees willing to blow the whistle when they think they smell something rotten — or from people closely related to the company, such as customers or vendors. The accusation can also arise as a result of routine company procedures such as internal audits of company processes, ...
