Anatomy of a Fraud Investigation: From Detection to Prosecution

Acknowledgments ix

Introduction xi

Chapter 1 First Indications (They're Doing What?) 1

Chapter 2 The Importance of Planning (Maximizing Desired Outcomes) 11

Chapter 3 Collecting the Evidence (a.k.a. ‘‘The Raid’’) 25

Chapter 4 Reviewing the Evidence (The Day After) 45

Chapter 5 Electronic Evidence Considerations (Computers, Files, and Communications) 57

Chapter 6 Interviewing (Responding to Tears) 69

Chapter 7 Importance of Documentation (Keeping Track of Things) 87

Chapter 8 Further Investigative Measures (Obtaining More Evidence) 101

Chapter 9 Tracking Down Leads (The Plot Thickens) 119

Chapter 10 Drawing Conclusions (What Does It All Show?) 131

Chapter 11 Confronting the Suspect (‘‘I Didn't Do Anything Wrong’’) 147

Chapter 12 Documenting the Investigation (Your Written Report) 159

Chapter 13 Working Toward a Resolution (‘‘I Don't Want to Go to Prison’’) 167

Chapter 14 Case Closed! 177

Epilogue Do You Want to Know the Outcome? 181

Notes 185

About the Author 187

Index 189