After studying this chapter, you should be able to:
|15-1||Understand the circumstances that may necessitate an internal investigation|
|15-2||Identify who should be part of a fraud examination team|
|15-4||Be familiar with several evidence-gathering techniques|
|15-5||Understand the considerations and concerns related to preserving documentary evidence|
|15-6||Understand the importance of and methods for organizing documentary evidence|
|15-7||Identify several sources of evidence and the types of information each can provide|
|15-8||Be familiar with the standard format and requirements for a professional investigation report|
The need for an internal investigation can arise in a number of circumstances. Obviously, such an examination may be necessary to determine the source of losses caused by occupational fraud. A thorough investigation in these circumstances can help a company reduce its losses, identify the perpetrator, gather evidence for a criminal prosecution or civil trial, and recapture some or all of the amount stolen. It can also shed light on weaknesses in the company's control structure, thereby helping to shore up the company's internal defenses against future employee misconduct.
In addition to preventing losses resulting from fraud, an organization or its officers may have legal duties to investigate alleged misconduct. Certain federal ...