Problem
Case Study
John Doe, a fraud examiner, has been hired by ABC Corporation to investigate a shortage of cash, which management thinks is being caused by fraudulent behavior. John Doe could spend his time and money pursuing witnesses to the crime or collecting documents that would confirm fraudulent activities. As with most fraud examiners, he chooses to collect supporting documents instead of pursuing witnesses.
i. Explain why John and most other fraud examiners prefer documents over witnesses; then describe elements of good document care.
ii. Plan and coordinate a fraud investigation in each situation.
iii. Make a vulnerability chart to coordinate the various elements of possible fraud.
iv. Select appropriate types of surveillance and/or covert operations to use for the fraud investigation, providing a rationale.
v. Discuss the analysis of physical evidence for the fraud investigation.
vi. Discuss the value of documentary evidence over witnesses.