After reading the notes below answer the following question.
Does a time come when an investigation is just wasting money and resources? What would be some key considerations to determine if an investigation should proceed or if it should be sidelined?
I think one of the most important parts of the investigative process is the actual investigative process. Identifying key witnesses, collecting documents, all the legwork that goes into digging deeper. A fraud investigation will collect evidence, the right evidence. Expert opinion may needed to interpret such evidence in a court room. I was always taught that no matter what documentation you make that it can end up in the court of law. When you're not sure, use the 3 D's Document, Document and then Document again. Expert options formed during an investigation are important because for example, a fraud investigator may form an expert option that internal controls, segregation of duties are inadequate in a given area, or that the payroll clerk has sufficient training to understand the system they are using. This doesn't mean that such expert options will be used in court, only that the expert investigator constantly forms options. Further, such options can help shape the investigation. Be sure you never rush an investigation, take your time to get the right info. A rushed investigation can hurt you in the long run.