The Accredited Counter Fraud Specialist Handbook

CHAPTER 7 Rules of disclosure and evidence

CHAPTER SUMMARY

This chapter examines the material that the ACFS will gather during the course of an investigation and how it is introduced into a legal process to determine the facts. The manner in which material is gathered, stored and presented will be described, considering best practice techniques to ensure that evidence remains admissible in proceedings and to prevent claims of unfairness. The more common and relevant rules relating to evidence are described so that the ACFS can gather evidence that will be admissible in proceedings. Finally, the chapter looks at how a prosecution file should be compiled.

INTRODUCTION

During the course of an investigation an ACFS will gather material – in some investigations there may only be a handful of documents, in others there may be mountains of material (well, filing cabinets full). Some of it will be used as evidence and as such will have to comply with legal rules if it is to be admissible in proceedings. Some of it will not be used but it can’t simply be discarded; it must still be recorded and some of it will have to be disclosed to the prosecutor who will determine whether it should be revealed to the defence. Such ‘unused’ material may be mundane and will cause no concern if it is disclosed; some of it, however, may be ‘sensitive’ and could cause lots of problems if it falls ...