ch 14 notes - PRINCIPLES OF FRAUD EXAMINATION Lecture...

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PRINCIPLES OF FRAUD EXAMINATION Lecture Outline Chapter 14 – Conducting Investigations and Writing Reports When an Investigation is Appropriate – the need for an investiagion can arise in a number of circumstances. A. Introductory Analysis 1. Uncover source of loss 2. Legal Necessity – e.g. Foreign Corrupt Practices 3. Officers/Director Duty of loyalty and reasonable care in overseeing 4. Prior Internal Investigation? B. Planning the Investigation – Quest is to gather unbiased factual information 1. Select a team 2. Inclusion and function of: a. Certified Fraud Examiners b. Legal Counsel c. Auditors d. Security Personnel e. IT and Computer Forensics Experts f. Human Resources Personnel g. Management Representative h. Outside Consultants C. Developing Evidence 1. Covert Operations – Legality of activity 2. Surveillance – Secret and continuous 3. Dumpster Diving – Issues relating to search warrant 4. Subpoenas and Search Warrants – When needed and how to obtain a. Voluntary Consent – Is it freely given?
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ch 14 notes - PRINCIPLES OF FRAUD EXAMINATION Lecture...

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