Page 421 - Deception at work all chapters EBook

422 Appendix 1

Stage Page Action OK
Case analysis
External 147 [xref] Understand the weight of evidence necessary to achieve
reporting 149 [xref] your objectives
Criminal prosecution: beyond reasonable doubt
Fraud theory Civil action: balance of probabilities
Ex parte orders: arguable case

154 [xref] Decide whether you will advise the police, when and by
whom
If criminal prosecution is an objective, advise the police as soon as
possible
Agree the objectives and methods of investigation

154 [xref] Decide on when you will advise regulatory agencies and by
whom
Remember you may be under an obligation to advise regulators
without delay
Failure to report promptly may result in penalties

154 [xref] Decide on when and how you will advise your external
auditors, but do not employ them to conduct the
investigation (simply because this may result in a conflict
of interest)

154 [xref] Decide on whether you will advise your fidelity insurers
and when
You do not have to advise insurers of mere suspicions
Advising insurers too soon may compromise the investigation

138 [xref] Develop a fraud theory and write down the precise
mechanics of the worst case
Identify who may be involved
List the evidence you have
Consider other potential methods of fraud
List the evidence that should be available and how you can obtain it
List details of potential witnesses
Consider what plausible excuses the suspects may offer and how
these can be disproved by blocking actions or some other method
Keep this theory under review as the investigation moves forward

Start to compile an EXCEL or Case Map (see
www.casemap.com) chronology of events, showing every
action relating to the case. Keep this updated as the
investigation continues