Chapter 14
Going to the Source: Obtaining Records
In This Chapter
Playing private investigator: locating relationships and assets
Detecting public and business records online
Learning background investigation search tips
Steering clear of trouble when conducting background searches
Imagine picking up one end of a long rope. You know that at the other end of that rope, which you cannot yet see, is the misappropriated money you are tasked with trying to find. As you follow the rope, the end may become frayed and splay off into different directions. A good forensic accountant collects all the frayed pieces and diligently follows the rope to its other end.
Tracing the flow of money, for instance, inevitably yields the names of payees: individuals or businesses that have received money or some other form of compensation. These parties will be the subjects of your investigation. Under-standing who these payees are and how they relate to each other, as well as to other individuals and entities, assists you in uncovering the fraud scheme.
Conducting background investigations, with an initial ...
