Fraud Examination Act 565

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After deciding to investigate, I would first create a vulnerability chart. This would allow me to explicitly consider all aspects of the fraud. The chart would depict the various possibilities of fraud, such as individuals who have opportunity and pressures, the possible methods of fraud, and key internal controls that were compromised in order for the fraud to occur. Once I have developed fraud theories from the information obtained off the vulnerability chart, I would set up two forms of surveillance in the work place. I would physically monitor all of the cashier areas and take notes of any suspicious activities. I would also have cameras set up to capture activities at the cashiers’ stations. The information collected from the surveillance will be collected and evaluated to help support the fraudulent theories. I would use invigilation for a brief period during my investigation to see if this causes the fraud to cease. The invigilation would be contained and discrete. After the invigilation period, I would compare and contrast the activities of the cashiers. Any drastic changes in behavior will be noted. Once the invigilation phase has been completed, I would try to obtain any documentary evidence such as sales and return receipts, and beginning and ending cash register drawer counts. I would reconcile these documents to make sure they match what is on record. This would allow me to have both documentary evidence and the subjective evidence that was gathered earlier. The last phase of the investigation would be to conduct inward interviews that hone in on the prime suspect. I would ensure the interview establishes the essential elements of the crime, which would lead to developing cases, gathering more evidence and a confession. My interviews would flow as follows; introduction, establishing rapport, stating the theme, observing the interviewees reactions, and developing the theme. In closing, the aim of this process would be to obtain a written confession....
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