The Accredited Counter Fraud Specialist Handbook

CHAPTER 9 Civil law

CHAPTER SUMMARY

Knowledge of how the law is formed and developed is one of a number of foundation stones for the ACFS. This chapter will describe how the law has developed within England and Wales and examine some of the advantages and disadvantages of both the civil and criminal law systems. It will outline some of the civil law tools that are available to the ACFS when investigating fraud and when considering the recovery of money or other assets that have been obtained by the fraudster. As more public services are being contracted out, such as with the commissioning of primary healthcare services and welfare to work schemes, the ACFS can find themselves dealing with companies, both private and public limited, when investigating fraudulent activities. This chapter therefore also examines some of the more common trading entities that may be encountered and the main offences that they may commit.

INTRODUCTION

In simple terms the law consists of rules that generally reflect the accepted norms of society and they regulate the conduct of citizens. Laws are laid down by those in authority and are enforced by the courts and officials. If a criminal law is broken, the offender is liable to punishment. If there has been a breach of civil law there will be remedy or restitution.

The present legal system in England and Wales dates back to the twelfth century ...