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Planning Investigations and Legal Background for Tough Interviews 191

• Who appears to be involved in the problem, based on the existing evidence? The safe course
is to assume that other people are involved, possibly at more senior levels. Collusion is a
factor in most fraud cases.

• Assuming the suspicions are correct, in what other and possibly much worse dishonesty
might the suspect be involved: this is the worst case.

• What are the precise mechanics of the dishonesty suspected and the worst case (the ‘7HW
mnemonic’):
• How and how not,
• What and what not,
• When and when not,
• Where and where not,
• Which and which not,
• Who and who not,
• Why and why not.

In important cases, take a sheet of A4 paper and fold it vertically down the middle. In the left-
hand column write down all those things that relate to the theory, where appropriate with
dates and times.

In the right-hand column write down the evidence and the intelligence (i.e. the key points)
that support the left-hand column and your theory. You may use a green highlighter to mark
known facts and a blue maker for unconfirmed intelligence. When this has been checked, you
can over-mark the blue with yellow, thereby turning it to green.

Compiling a fraud theory is like doing a jigsaw puzzle. If a piece does not fit, then your
theory is wrong and you must revise it. Often pieces that didn’t initially fit, result in the most
important clues.

The fraud theory a jigsaw puzzle

Consider other areas, possibly more serious, where the suspect might have tried to deceive
you or others. Think carefully and develop a ‘worst case theory’. Write this down, again on a
sheet with two columns.

Think like the liar

Remember, there is no such thing as a coincidence. If a fact does not fit your theory, the
theory is wrong. Have an explanation for every detail, document, coincidence or discrepancy.
Summarize the key facts on which your theory is based and keep them updated.

Devise a resolution plan and identify the first step

In parallel with the fraud theory, write down a resolution plan showing the steps that need to
be taken, when and by whom leading to the first step (see Table 5.12).