The Accredited Counter Fraud Specialist Handbook

CHAPTER 4 Organising and planning an investigation

CHAPTER SUMMARY

This chapter will explain the structure of an investigation, the process of investigative decision making, and the significance of recording the decision-making process when progressing an investigation. Values, principles and the importance of maintaining an ethical investigation will be discussed whilst also exploring the antithesis of ethics in the form of corrupt practice. Intelligence and the intelligence cycle will be explained, including how intelligence is graded according to the National Intelligence Model.

INTRODUCTION

A fraud investigation requires careful planning and management at each stage to ensure that it is efficient, legal and professional. Furthermore, it is imperative that it is underpinned throughout by ethical decision making, thus ensuring that the investigation embraces the suspect’s human rights and alleviates the risk of any miscarriage of justice should the case reach the prosecution stage. This chapter will first explore what constitutes a criminal investigation, before moving on to explore the structure of an investigation and the process of investigative decision making. Throughout the investigation, it is essential that the ACFS should record the decision-making process when progressing the case. This chapter will therefore outline the importance of careful documentation ...