Ethical Investigation Interviews: The PEACE ModelCase IQ
The aggressive, intimidating interrogation tactics you see on television don’t always work. Not only can they discourage the interviewee from giving you the information you need, but also they have been shown, on occasion, to elicit false confessions. A more conversational interviewing style, based on science, which builds trust and rapport, is the way forward, say some psychologists. This philosophy is encapsulated in the PEACE Model of investigative interviewing, developed in the early 90s and used by law enforcement in the UK, Canada, Australia since then.
The publicity generated by the Making a Murderer series has generated a renewed condemnation for interrogation techniques that are unethical, use bullying tactics and tend to elicit false confessions. Today’s investigators must be aware of the dangers of using aggressive interrogation tactics that intimidate witnesses and compromise the quality of the information they glean from interview subjects.
Presentation made by Dr Tabrez Ahmad in Biju Pattanaik State Police Academy Bhubaneswar. To train DSP,s on Cyber Crime Investigation and Cyber Forensics.
The PEACE Model of Investigative InterviewingDaren Jay
A brief presentation covering the PEACE Model framework used by a number of jurisdictions around the world to conduct ethical interviews with suspects, victims and witnesses/
Ethical Investigation Interviews: The PEACE ModelCase IQ
The aggressive, intimidating interrogation tactics you see on television don’t always work. Not only can they discourage the interviewee from giving you the information you need, but also they have been shown, on occasion, to elicit false confessions. A more conversational interviewing style, based on science, which builds trust and rapport, is the way forward, say some psychologists. This philosophy is encapsulated in the PEACE Model of investigative interviewing, developed in the early 90s and used by law enforcement in the UK, Canada, Australia since then.
The publicity generated by the Making a Murderer series has generated a renewed condemnation for interrogation techniques that are unethical, use bullying tactics and tend to elicit false confessions. Today’s investigators must be aware of the dangers of using aggressive interrogation tactics that intimidate witnesses and compromise the quality of the information they glean from interview subjects.
Presentation made by Dr Tabrez Ahmad in Biju Pattanaik State Police Academy Bhubaneswar. To train DSP,s on Cyber Crime Investigation and Cyber Forensics.
The PEACE Model of Investigative InterviewingDaren Jay
A brief presentation covering the PEACE Model framework used by a number of jurisdictions around the world to conduct ethical interviews with suspects, victims and witnesses/
Intelligence Led Policing for Police Decision MakersDeborah Osborne
Intelligence-Led Policing for Decision-Makers Webinar
Audio is at http://www.blogtalkradio.com/Deborah-Osborne/2009/09/23/Intelligence-Led-Policing-for-Decision-Makers-Webinar
This webinar, designed for law enforcement managers, covers the following topics:
* Intelligence: what it is, what it is not, and what it can be
* The role of the decision-maker in the intelligence cycle
* Defining Intelligence-Led Policing and the 3 i's cycle
* The 7 stages of Intelligence-Led Policing
* Resources for learning more about Intelligence-Led Policing
With 1.2 billion monthly active users on Facebook alone, it’s not surprising that social media networks can be a rich source of information for investigators. And because Americans spend more time on social media than any other major Internet activity, including email, social media information and evidence is plentiful. You just need to know how to get it.
Finding, preserving and collecting social media evidence often requires some forensic skills, as well as an understanding of the laws that govern its collection and use. It’s important for investigators to be aware of both the possibilities and limitations of social media forensics.
Finding the Truth: Interview and Interrogation Training SimulationsRonald Punako, Jr.
Presentation given at the Interservice/Industry Training, Simulation and Education Conference (I/ITSEC)2011 under the Hidden in Plain Sight:
Training Perceptual Skills session.
Tommy Seah Interviewing techniques and Fraud InvestigationCSIWorldHq
Inspired by the popular television drama CSI, Certified Trainers at CSI World Headquarters have trialed methods used by forensic scientists at crime scenes to collect evidence and present evidence in Court for criminal prosecution and civil litigation. After years of heuristic research and empirical studies, Tommy has devised a CSI Certified Investigative Methods and Interviewing Techniques for all who desire to acquire the skill set to perform an effective investigation. Because of the continuous evolvement in technology, some measure of Cyber forensic skill will also be taught to complete the investigative skill set. The data extracted by digital forensics method can then used by police as evidence in crimes.
Investigative interviewing is an essential aspect of the investigative process investigators, loss prevention agents, internal auditors or other investigators. As most information comes from people; it is necessary to have knowledge and proficiency in interviewing. An interview is a conversation intended to elicit information. Interviews are generally non-accusatory. During the course of an investigation the investigator will conduct interviews with all available witnesses and potential suspects. The investigator should ask open-ended questions in an attempt to elicit as much information as possible. We will teach you how to make the subject do most (75%) of the talking during the conversation. If, during the interview it is found that the subject has lied, the investigator should generally not confront the subject. In most cases it is best to challenge a lie during a follow-up interview or once the interviewer has transitioned into an interrogation. And, this is what this program is all about.
Intelligence Led Policing for Police Decision MakersDeborah Osborne
Intelligence-Led Policing for Decision-Makers Webinar
Audio is at http://www.blogtalkradio.com/Deborah-Osborne/2009/09/23/Intelligence-Led-Policing-for-Decision-Makers-Webinar
This webinar, designed for law enforcement managers, covers the following topics:
* Intelligence: what it is, what it is not, and what it can be
* The role of the decision-maker in the intelligence cycle
* Defining Intelligence-Led Policing and the 3 i's cycle
* The 7 stages of Intelligence-Led Policing
* Resources for learning more about Intelligence-Led Policing
With 1.2 billion monthly active users on Facebook alone, it’s not surprising that social media networks can be a rich source of information for investigators. And because Americans spend more time on social media than any other major Internet activity, including email, social media information and evidence is plentiful. You just need to know how to get it.
Finding, preserving and collecting social media evidence often requires some forensic skills, as well as an understanding of the laws that govern its collection and use. It’s important for investigators to be aware of both the possibilities and limitations of social media forensics.
Finding the Truth: Interview and Interrogation Training SimulationsRonald Punako, Jr.
Presentation given at the Interservice/Industry Training, Simulation and Education Conference (I/ITSEC)2011 under the Hidden in Plain Sight:
Training Perceptual Skills session.
Tommy Seah Interviewing techniques and Fraud InvestigationCSIWorldHq
Inspired by the popular television drama CSI, Certified Trainers at CSI World Headquarters have trialed methods used by forensic scientists at crime scenes to collect evidence and present evidence in Court for criminal prosecution and civil litigation. After years of heuristic research and empirical studies, Tommy has devised a CSI Certified Investigative Methods and Interviewing Techniques for all who desire to acquire the skill set to perform an effective investigation. Because of the continuous evolvement in technology, some measure of Cyber forensic skill will also be taught to complete the investigative skill set. The data extracted by digital forensics method can then used by police as evidence in crimes.
Investigative interviewing is an essential aspect of the investigative process investigators, loss prevention agents, internal auditors or other investigators. As most information comes from people; it is necessary to have knowledge and proficiency in interviewing. An interview is a conversation intended to elicit information. Interviews are generally non-accusatory. During the course of an investigation the investigator will conduct interviews with all available witnesses and potential suspects. The investigator should ask open-ended questions in an attempt to elicit as much information as possible. We will teach you how to make the subject do most (75%) of the talking during the conversation. If, during the interview it is found that the subject has lied, the investigator should generally not confront the subject. In most cases it is best to challenge a lie during a follow-up interview or once the interviewer has transitioned into an interrogation. And, this is what this program is all about.
Top 10 scene of crime officer interview questions and answersmariaamber92
In this file, you can ref interview materials for scene of crime officer such as types of interview questions, scene of crime officer situational interview, scene of crime officer behavioral interview…
This set of 20 slides walks you through the main points in Master the Interview, a new book and definitive guide to interviewing available on Amazon.com.
You are under-staffed, over-worked, and behind on your commitments. Your “Go-To” person just quit, leaving an unbelievable loss of knowledge which you cannot even begin to comprehend. Are the old-school ways of attracting talent (advertising on job boards, filtering resumes, interviewing candidates) not working? Then this session is for you. The tables have turned—the balance of power has shifted from the employer doing the hiring to the employee landing the job. Employees are operating as free agents now more than ever before. Business leaders must learn how to build teams that engage employees as sensitive, passionate, creative contributors. There is a visible shift needed—from trying to enact the perfect hiring schema—towards focusing on building an irresistible organization to attract top talent. Join Catherine in this hands-on working session to learn how the traditional HR strategy hiring isn’t going to work anymore. Learn how to hack this traditional hiring system to find the right people for your team, how to interview a potential new team member with empathy, learn what new team members will expecting from their new companies, so that you may attract the top talent you need to deliver and delight your customers.
Exercise: Consider the questions in the questionnaire and score yourself out of ten for each one (ten being high).
Consider your responses and notice areas where you scored 'low'. These are your areas for potential growth and may also indicate your personal vulnerabilities and greatest challenges. Also, notice where you confidently scored 'high' - these areas have the potential to support your challenges.
Workplace Investigations (Series: Protecting Your Employee Assets: The Life C...Financial Poise
Now, more than ever, employers must be prepared to promptly and effectively respond to complaints of workplace harassment and/or discrimination. Often, that requires knowing when and how to conduct an internal investigation. Given the significance of the issues often at stake and the potential for a negative outcome (attorneys’ fees, high dollar settlement, negative PR), learning on the fly is not a viable option when undertaking an investigation. This program covers a host of questions, including what sort of issues should be investigated, who should conduct the investigation, what steps should you take and in what order, who should be interviewed, what sort of documents should be created and how do you close out the investigation? It also explores the investigation process and provides guidance from a seasoned investigator as to how to handle the many issues that you will often confront during the course of an investigation.
To view the accompanying webinar, go to:
I Know What You Did Last Summer: Workplace Investigations (Series: Protecting...Financial Poise
Now, more than ever, employers must be prepared to promptly and effectively respond to complaints of workplace harassment and/or discrimination. Often, that requires knowing when and how to conduct an internal investigation. Given the significance of the issues often at stake and the potential for a negative outcome (attorneys’ fees, high dollar settlement, negative PR), learning on the fly is not a viable option when undertaking an investigation. This program covers a host of questions, including what sort of issues should be investigated, who should conduct the investigation, what steps should you take and in what order, who should be interviewed, what sort of documents should be created and how do you close out the investigation? It also explores the investigation process and provides guidance from a seasoned investigator as to how to handle the many issues that you will often confront during the course of an investigation.
To listen to this webinar on-demand, go to: https://www.financialpoise.com/financial-poise-webinars/workplace-investigations-2020/
Workplace Investigations (Series: Protecting Your Employee Assets)Financial Poise
To view the accompanying webinar, go to: https://www.financialpoise.com/financialpoisewebinars/on_demand_webinars/i-know-what-you-did-last-summer-workplace-investigations/
Now, more than ever, employers must be prepared to promptly and effectively respond to complaints of workplace harassment and/or discrimination. Often, that requires knowing when and how to conduct an internal investigation. Given the significance of the issues often at stake and the potential for a negative outcome (attorneys’ fees, high dollar settlement, negative PR), learning on the fly is not a viable option when undertaking an investigation. This program covers a host of questions, including what sort of issues should be investigated, who should conduct the investigation, what steps should you take and in what order, who should be interviewed, what sort of documents should be created and how do you close out the investigation? It also explores the investigation process and provides guidance from a seasoned investigator as to how to handle the many issues that you will often confront during the course of an investigation.
I Know What You Did Last Summer: Workplace InvestigationsFinancial Poise
Now, more than ever, employers must be prepared to promptly and effectively respond to complaints of workplace harassment and/or discrimination. Often, that requires knowing when and how to conduct an internal investigation. Given the significance of the issues often at stake and the potential for a negative outcome (attorneys’ fees, high dollar settlement, negative PR), learning on the fly is not a viable option when undertaking an investigation. This program covers a host of questions, including what sort of issues should be investigated, who should conduct the investigation, what steps should you take and in what order, who should be interviewed, what sort of documents should be created and how do you close out the investigation? It also explores the investigation process and provides guidance from a seasoned investigator as to how to handle the many issues that you will often confront during the course of an investigation.
Part of the webinar series: PROTECTING YOUR EMPLOYEE ASSETS: THE LIFE CYCLE OF THE EMPLOYMENT RELATIONSHIP 2022
See more at https://www.financialpoise.com/webinars/
Webinar: How To Write Effective Investigation ReportsCase IQ
For more information on writing reports, read our Ultimate Guide to Writing Investigation Reports: http://i-sight.com/resources/ultimate-guide-to-writing-investigation-reports/
Learn how to prepare effective investigation reports. During a one-hour webinar, Xan Raskin discusses the components of investigation reports, how to organize and structure the reports, common pitfalls to avoid and much more.
To watch the full webinar recording, visit: http://i-sight.com/how-to-write-stellar-investigation-reports/
Navigating Government Investigations of Health Care FraudPolsinelli PC
This presentation will cover the nuts and bolts of responding to a government subpoena and investigation, from recognizing when and how an investigation starts through to the aftermath of an investigation. We will walk through the steps you can take before your organization receives a subpoena, issues that may arise in responding to a subpoena, when to conduct your own internal investigation, and possible outcomes. Finally, we will review recent developments and trends in the healthcare enforcement landscape.
Our agenda:
-Relevant government agencies
-Steps in responding to a government subpoena
-When to conduct, and how to conduct, an internal investigation
-Recent developments and trends
The ability to write clear, concise, accurate and informative investigation reports is a valuable skill for investigators of all kinds. A well-written investigation report provides a complete picture of the incident or event and leaves no questions unanswered about who did what, when and how and is written in language that can be understood by anyone reading it.
Unfortunately, many investigators see writing effective investigation reports as a chore, and that’s why so many reports are rushed, poorly written and incomplete.
how to sell pi coins at high rate quickly.DOT TECH
Where can I sell my pi coins at a high rate.
Pi is not launched yet on any exchange. But one can easily sell his or her pi coins to investors who want to hold pi till mainnet launch.
This means crypto whales want to hold pi. And you can get a good rate for selling pi to them. I will leave the telegram contact of my personal pi vendor below.
A vendor is someone who buys from a miner and resell it to a holder or crypto whale.
Here is the telegram contact of my vendor:
@Pi_vendor_247
US Economic Outlook - Being Decided - M Capital Group August 2021.pdfpchutichetpong
The U.S. economy is continuing its impressive recovery from the COVID-19 pandemic and not slowing down despite re-occurring bumps. The U.S. savings rate reached its highest ever recorded level at 34% in April 2020 and Americans seem ready to spend. The sectors that had been hurt the most by the pandemic specifically reduced consumer spending, like retail, leisure, hospitality, and travel, are now experiencing massive growth in revenue and job openings.
Could this growth lead to a “Roaring Twenties”? As quickly as the U.S. economy contracted, experiencing a 9.1% drop in economic output relative to the business cycle in Q2 2020, the largest in recorded history, it has rebounded beyond expectations. This surprising growth seems to be fueled by the U.S. government’s aggressive fiscal and monetary policies, and an increase in consumer spending as mobility restrictions are lifted. Unemployment rates between June 2020 and June 2021 decreased by 5.2%, while the demand for labor is increasing, coupled with increasing wages to incentivize Americans to rejoin the labor force. Schools and businesses are expected to fully reopen soon. In parallel, vaccination rates across the country and the world continue to rise, with full vaccination rates of 50% and 14.8% respectively.
However, it is not completely smooth sailing from here. According to M Capital Group, the main risks that threaten the continued growth of the U.S. economy are inflation, unsettled trade relations, and another wave of Covid-19 mutations that could shut down the world again. Have we learned from the past year of COVID-19 and adapted our economy accordingly?
“In order for the U.S. economy to continue growing, whether there is another wave or not, the U.S. needs to focus on diversifying supply chains, supporting business investment, and maintaining consumer spending,” says Grace Feeley, a research analyst at M Capital Group.
While the economic indicators are positive, the risks are coming closer to manifesting and threatening such growth. The new variants spreading throughout the world, Delta, Lambda, and Gamma, are vaccine-resistant and muddy the predictions made about the economy and health of the country. These variants bring back the feeling of uncertainty that has wreaked havoc not only on the stock market but the mindset of people around the world. MCG provides unique insight on how to mitigate these risks to possibly ensure a bright economic future.
when will pi network coin be available on crypto exchange.DOT TECH
There is no set date for when Pi coins will enter the market.
However, the developers are working hard to get them released as soon as possible.
Once they are available, users will be able to exchange other cryptocurrencies for Pi coins on designated exchanges.
But for now the only way to sell your pi coins is through verified pi vendor.
Here is the telegram contact of my personal pi vendor
@Pi_vendor_247
What price will pi network be listed on exchangesDOT TECH
The rate at which pi will be listed is practically unknown. But due to speculations surrounding it the predicted rate is tends to be from 30$ — 50$.
So if you are interested in selling your pi network coins at a high rate tho. Or you can't wait till the mainnet launch in 2026. You can easily trade your pi coins with a merchant.
A merchant is someone who buys pi coins from miners and resell them to Investors looking forward to hold massive quantities till mainnet launch.
I will leave the telegram contact of my personal pi vendor to trade with.
@Pi_vendor_247
Poonawalla Fincorp and IndusInd Bank Introduce New Co-Branded Credit Cardnickysharmasucks
The unveiling of the IndusInd Bank Poonawalla Fincorp eLITE RuPay Platinum Credit Card marks a notable milestone in the Indian financial landscape, showcasing a successful partnership between two leading institutions, Poonawalla Fincorp and IndusInd Bank. This co-branded credit card not only offers users a plethora of benefits but also reflects a commitment to innovation and adaptation. With a focus on providing value-driven and customer-centric solutions, this launch represents more than just a new product—it signifies a step towards redefining the banking experience for millions. Promising convenience, rewards, and a touch of luxury in everyday financial transactions, this collaboration aims to cater to the evolving needs of customers and set new standards in the industry.
Introduction to Indian Financial System ()Avanish Goel
The financial system of a country is an important tool for economic development of the country, as it helps in creation of wealth by linking savings with investments.
It facilitates the flow of funds form the households (savers) to business firms (investors) to aid in wealth creation and development of both the parties
How to get verified on Coinbase Account?_.docxBuy bitget
t's important to note that buying verified Coinbase accounts is not recommended and may violate Coinbase's terms of service. Instead of searching to "buy verified Coinbase accounts," follow the proper steps to verify your own account to ensure compliance and security.
where can I find a legit pi merchant onlineDOT TECH
Yes. This is very easy what you need is a recommendation from someone who has successfully traded pi coins before with a merchant.
Who is a pi merchant?
A pi merchant is someone who buys pi network coins and resell them to Investors looking forward to hold thousands of pi coins before the open mainnet.
I will leave the telegram contact of my personal pi merchant to trade with
@Pi_vendor_247
Empowering the Unbanked: The Vital Role of NBFCs in Promoting Financial Inclu...Vighnesh Shashtri
In India, financial inclusion remains a critical challenge, with a significant portion of the population still unbanked. Non-Banking Financial Companies (NBFCs) have emerged as key players in bridging this gap by providing financial services to those often overlooked by traditional banking institutions. This article delves into how NBFCs are fostering financial inclusion and empowering the unbanked.
how to sell pi coins on Bitmart crypto exchangeDOT TECH
Yes. Pi network coins can be exchanged but not on bitmart exchange. Because pi network is still in the enclosed mainnet. The only way pioneers are able to trade pi coins is by reselling the pi coins to pi verified merchants.
A verified merchant is someone who buys pi network coins and resell it to exchanges looking forward to hold till mainnet launch.
I will leave the telegram contact of my personal pi merchant to trade with.
@Pi_vendor_247
The secret way to sell pi coins effortlessly.DOT TECH
Well as we all know pi isn't launched yet. But you can still sell your pi coins effortlessly because some whales in China are interested in holding massive pi coins. And they are willing to pay good money for it. If you are interested in selling I will leave a contact for you. Just telegram this number below. I sold about 3000 pi coins to him and he paid me immediately.
Telegram: @Pi_vendor_247
how can I sell pi coins after successfully completing KYCDOT TECH
Pi coins is not launched yet in any exchange 💱 this means it's not swappable, the current pi displaying on coin market cap is the iou version of pi. And you can learn all about that on my previous post.
RIGHT NOW THE ONLY WAY you can sell pi coins is through verified pi merchants. A pi merchant is someone who buys pi coins and resell them to exchanges and crypto whales. Looking forward to hold massive quantities of pi coins before the mainnet launch.
This is because pi network is not doing any pre-sale or ico offerings, the only way to get my coins is from buying from miners. So a merchant facilitates the transactions between the miners and these exchanges holding pi.
I and my friends has sold more than 6000 pi coins successfully with this method. I will be happy to share the contact of my personal pi merchant. The one i trade with, if you have your own merchant you can trade with them. For those who are new.
Message: @Pi_vendor_247 on telegram.
I wouldn't advise you selling all percentage of the pi coins. Leave at least a before so its a win win during open mainnet. Have a nice day pioneers ♥️
#kyc #mainnet #picoins #pi #sellpi #piwallet
#pinetwork
2. LEARNING OBJECTIVES
• At the end of this session, participants will be
able to:
• plan an investigation;
• conduct investigations into allegations of
fraud, corruption and ethical violations;
• write an elucidatory investigation report;
• assess and present evidence in court or at in-
house disciplinary committees convincingly.
07/12/16
Dr. Richard MAYUNGBE:
richardmayungbe@gmail.com
2
4. INTRODUCTION
The aim of any investigation is to get the facts
so that a complaint, contention or an
allegation of crime might be resolved and
where applicable, justice dispensed equitably
to all the parties.
For an investigation to be initiated, a dispute,
or an allegation must have arisen, or an
event/incident as to warrant an investigation
must have occurred.
07/12/16
Dr. Richard MAYUNGBE:
richardmayungbe@gmail.com
4
5. AN INVESTIGATION
• What Is an Investigation?
• An investigation is a:
scrutiny,
exploration,
examination,
inquiry,
research,
an active effort to find out something,
07/12/16
Dr. Richard MAYUNGBE:
richardmayungbe@gmail.com
5
6. AN INVESTIGATION..2
a systematic and thorough attempt to learn
the facts about something complex or hidden
it is often formal and official
an orderly attempt to obtain information
about or to make a test of something
A systematic process of collecting relevant
evidence; followed by
An assessment of the evidence gathered;
followed by
07/12/16
Dr. Richard MAYUNGBE:
richardmayungbe@gmail.com
6
7. AN INVESTIGATION..3
A logical and reasonable determination or
conclusion.
An investigation is not:
A passive process of complaint vs response.
Investigations are a necessary tool in
managing human resources and other
resources in large organizations
07/12/16
Dr. Richard MAYUNGBE:
richardmayungbe@gmail.com
7
8. TECHNIQUE?
• A technique is:
An approach
A method
A procedure
A process or
A system
• By which a task is accomplished
07/12/16
Dr. Richard MAYUNGBE:
richardmayungbe@gmail.com
8
9. WHAT CAN WE INVESTIGATE?
Class participation:
•In an office or workplace, mention five
incidents that qualify for investigation
07/12/16
Dr. Richard MAYUNGBE:
richardmayungbe@gmail.com
9
10. WHO IS INVOLVED IN AN
INVESTIGATION
• The client
• The investigator(s)
• The witness
• The suspects
• The environment
07/12/16
Dr. Richard MAYUNGBE:
richardmayungbe@gmail.com
10
11. WHEN TO CONDUCT AN
INVESTIGATION
• When a serious matter is referred to your
department, — for example, one that could
potentially result in a litigation, dismissal or
demotion — it must be handled by way of a
formal investigation.
• It must be followed by a laid down procedure
that could be subjected to third party integrity
test.
07/12/16
Dr. Richard MAYUNGBE:
richardmayungbe@gmail.com
11
12. THE SCOPE AND PURPOSE..1
• As the investigator, you would have been given a
scope and purpose for the investigation (or terms
of reference) developed by your superior or
client.
• Alternatively you may have been asked to
develop a scope and purpose yourself or in
consultation with your boss/client.
• Regardless of who developed the scope and
purpose, you need to be clear on what it is you
have to investigate
07/12/16
Dr. Richard MAYUNGBE:
richardmayungbe@gmail.com
12
13. THE SCOPE AND PURPOSE..2
• If at any stage during the investigation you think
that the scope and purpose need to be changed,
seek prior approval from the client.
• If you do not seek clarification or approval you
may find yourself investigating matters without
proper authorization.
• You do not want to find yourself in the position
where your client does not agree with your
actions and why you have departed from the
scope and purpose
07/12/16
Dr. Richard MAYUNGBE:
richardmayungbe@gmail.com
13
14. THE SCOPE AND PURPOSE..3
• Such a departure may cause unnecessary delays
and possibly jeopardize the investigation.
• A common pitfall of investigations is to lose focus
by inquiring into interesting but irrelevant issues.
• If a matter does not fit within your scope and
purpose, you should either seek approval to
change your scope and purpose or just omit the
matter from your investigation.
07/12/16
Dr. Richard MAYUNGBE:
richardmayungbe@gmail.com
14
15. SEEK CLARIFICATION
• Always seek clarification of the scope and
purpose from your client so that you
understand exactly what you’re to investigate.
• Likewise, any amendments should be
authorized by the client.
• This will act as a deterrent to subsequent
appeals about the matters and you will thus
be protected if an aspects of your
investigation is questioned.
07/12/16
Dr. Richard MAYUNGBE:
richardmayungbe@gmail.com
15
16. AVOID CONFLICTS OF INTEREST
• All investigations must be conducted
impartially.
• You as the investigator must not have, and
must not be perceived to have, any conflict of
interest in relation to the complaint, or to the
persons, the conduct or the policies and
procedures that are the subject of
investigation.
07/12/16
Dr. Richard MAYUNGBE:
richardmayungbe@gmail.com
16
17. AVOID CONFLICT OF INTEREST..
• Generally speaking, there can be no
confidence in the outcome of an investigation
where the process is tainted by actual or
perceived conflict of interest, because any
arguments made by the person who is the
subject of the investigation about the integrity
of the process can never be satisfactorily or
totally rebutted.
07/12/16
Dr. Richard MAYUNGBE:
richardmayungbe@gmail.com
17
18. AVOID CONFLICT OF INTEREST…
• The allegation may be that, as a result of the
conflict of interest, you failed to collect all
relevant facts, or ask the necessary questions, or
otherwise carry out a proper investigation on
which the ultimate decision could be based.
• Although your investigation must be conducted
impartially, it is not realistic to expect that you
will be someone totally independent and having
no prior connection with the person under
investigation.
07/12/16
Dr. Richard MAYUNGBE:
richardmayungbe@gmail.com
18
19. ASSESSING CONFLICTS OF INTEREST
• Do you have a personal or financial
relationship with the person who made the
complaint, the person who is the subject of
the complaint, or anyone identified in the
allegations?
• Would you or anyone associated with you
benefit or suffer from any findings about the
person who is the subject of investigation?
07/12/16
Dr. Richard MAYUNGBE:
richardmayungbe@gmail.com
19
20. ASSESS THE CONFLICT OF INTEREST
• Do you hold any personal or professional
biases that may lead others to conclude that
you are not an appropriate person to
investigate this matter?
• Have you been directly involved in developing
or approving policies, procedures or practices
that are the subject of the complaint?
07/12/16
Dr. Richard MAYUNGBE:
richardmayungbe@gmail.com
20
21. ASSESS THE CONFLICT OF INTEREST
• If you are in doubt about whether a conflict
exists, you should seek advice from a
supervisor or manager (and ensure that the
process is documented).
• If you decide that you are not an appropriate
person to investigate the complaint, advise
the client so that somebody else can be
assigned to the investigation.
07/12/16
Dr. Richard MAYUNGBE:
richardmayungbe@gmail.com
21
22. ASSESS THE CONFLICT OF INTEREST
• Be aware that, even if you step down from the
position of investigator, you may still be
bound by confidentiality provisions in respect
of information received from the complainant
or other sources
07/12/16
Dr. Richard MAYUNGBE:
richardmayungbe@gmail.com
22
23. ARE THE NECESSARY INVESTIGATORY
POWERS AVAILABLE?
• In nearly all investigations the three chief
sources of information are:
• witnesses
• experts or other people with relevant
knowledge or information
• records
07/12/16
Dr. Richard MAYUNGBE:
richardmayungbe@gmail.com
23
24. WHAT POWERS DO YOU HAVE
• At the outset, you will need to ask yourself
what powers you have and, in particular,
whether you have the necessary power to get
witnesses to talk to you about relevant
events, to obtain information from people
about policies, procedures and practices, and
to access relevant records.
07/12/16
Dr. Richard MAYUNGBE:
richardmayungbe@gmail.com
24
25. WHERE DO I FIND OUT WHAT MY
POWERS ARE?
• Check with your legal unit for an accurate
description of any powers you may have to
gather information. Powers to conduct an
investigation are usually found in:
• Terms/Rule of Engagement of your
department and any authorizations from the
head of your department
• legislation and regulations
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26. YOUR POWERS
• employment agreements or awards
• contracts
• codes of conduct
• employment law and common law
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27. WHAT POWERS DO I HAVE TO ACCESS
DOCUMENTS?
• It may become necessary in the course of your
investigation to access departmental
documents or records.
• If these documents belong to the department
and are stored in areas where employees
normally have access, you should have no
trouble getting them.
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28. POWER TO ACCESS DOCUMENTS
• It would be preferable if your boss makes
reference to the seizure of documents and the
like in your letter of appointment or
equivalent when you are allocated the
investigation.
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29. POWER TO ACCESS DOCUMENTS
• However, you need to be more cautious if the
documents are stored in an employee’s
personal work area.
• This may include a personal locker, locked
drawer, filing cabinet or computer directory.
• In this case you are advised to contact your
legal unit, before you take any action.
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29
30. PLANNING THE INVESTIGATION
Planning is essential to ensure that:
• the investigation is carried out methodically and
in a professional manner
• resources are used to the best effect
• additional resources can be made available if
required
• sources of evidence are not overlooked, and
• opportunities for people to remove, destroy or
alter evidence are minimized
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31. WHY PLANNING IS IMPORTANT
• The main planning tool available to an
investigator is an investigation plan.
• You should complete your investigation plan
before you conduct any inquiries.
• This is because the planning process will
clarify the approach to be taken — the plan
will become the road map for your
investigation.
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31
32. WHY PLANNING IS IMPORTANT
• It allows you to stay focused on the job and
alerts you to any potential problems before
you encounter them.
• One of the great benefits of an investigation
plan is that it also facilitates effective
supervision, by informing investigation
managers of proposed investigative strategies
and timelines in advance and during the
course of an investigation
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33. WHY PLANNING IS IMPORTANT
• In respect of public-interest disclosures, the
investigation plan should incorporate
strategies to protect the identity of the
whistleblower.
• An investigation plan will be the foundation
of your inquiries.
• It will define what you do, why you do it and
when you do it.
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34. PLANNING
• Its primary purpose is to keep your
investigation focused.
• For best results, the plan should work from
the general to the specific and be updated
regularly
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35. PLANNING
• Before you do any task, see where it fits
within the plan.
• It may be useful to develop your investigation
plan in consultation with whoever authorized
you to conduct the investigation, to ensure
that it reflects accurately the brief you have
been given
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37. COMPONENTS OF A GOOD
INVESTIGATION PLAN
• A good investigation plan usually includes the
following components:
• Investigation overview/background
This is a brief narrative about how the investigation
came into existence.
You should state how the information came to your
department’s attention, the general ambit of the
investigation, the general details given by the
source of the initial information, and any other
relevant information. If you have conducted
some initial inquiries, detail them here.
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38. COMPONENTS OF A GOOD
INVESTIGATION PLAN
• Scope and purpose
Include the statement of scope and purpose, as approved
by the client or the boss of your department or the
relevant person under delegated authority.
When this was drafted earlier, you would have clarified
exactly what was being alleged in the complaint.
Nailing a complainant down to specifics is not always
easy, but reducing the allegations to written (and
preferably suitably edited) form helps.
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39. COMPONENTS OF A GOOD
INVESTIGATION PLAN
• The allegations
A single complaint may contain a number of
separate allegations, and these need to be dealt
with individually.
The client will usually have listed the separate
allegations in its letter to your department.
The investigation plan should include only those
allegations that are to be investigated.
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40. PROOFS/FACTS AT ISSUE
• List here the facts that need to be established to
determine the truth or falsity of the allegation.
• In cases involving a complaint about the conduct of an
individual, the facts at issue will usually include: the
identity of the person alleged to have engaged in the
conduct the place and the date that the alleged
conduct occurred whether the alleged conduct actually
occurred if the alleged conduct did not occur, what
conduct did actually occur whether the actual conduct
itself is wrong whether the person did the thing
alleged, and whether the person had authority to
engage in the conduct.
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41. FACING THE FACTS
• The relevant legislation or procedures alleged
to have been breached may contain specific
requirements or elements that must all be
satisfied in order for a breach to be made out,
so all of these elements or requirements
comprise the facts at issue or proofs
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42. AVENUES OF INQUIRY
• Here you identify the potential sources of
information that will help you to establish the
facts at issue.
• This may be by means of interviewing specific
witnesses, examining documents and so on.
• This component of the investigation plan assists
an investigator to consider what evidence is
required to test the allegations, and what sources
may be used to get that evidence.
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43. AVENUES OF INQUIRY
• It also compels the investigator to weigh the
advantages and disadvantages of different
methods of gaining evidence.
• It is useful to break down the sources into:
• documents that should exist or that might be
obtained
• things that might have been used or created, and
• people who might have witnessed events,
created documents or handled things
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44. BRAINSTORM
• One of the best ways to think about avenues of
inquiry is to brainstorm, either by yourself or
with someone you can trust.
• Brainstorming means trying to come up with as
many possible explanations, or scenarios, as
possible. The value of brainstorming is:
• You are encouraged to think very broadly
• Imagination and creativity are encouraged, and
• You do not judge or criticize the answers that
come to mind.
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45. CONFIDENTIALITY ISSUES/OTHER
RISKS
• Mention any issues up front. For example:
• ‘The source is a public official who has made a
public-interest disclosure.’
• ‘Fears exist that documents might be destroyed.’
• ‘Certain people might release information to
others.’
• ‘The media may take an interest if the matter
becomes public.’
• ‘A conflict of interest may be involved
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46. RESOURCES
Give an estimate of the resources you will need to
conduct a successful inquiry, for example:
• people required
• computer facilities
• tape- or video-recording equipment
• stationery
• storage facilities
• vehicles
• funds
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47. TIMEFRAME:
• Give a rough estimate of the timeframe for the
investigation.
• It can never be set in concrete, but a timely conclusion
to your inquiry is necessary, while at the same time
making sure that the process is fair.
• Your investigation plan should include a list of specific
tasks to be performed based on the avenues of inquiry
you have come up with, the resources available and
the timeframe for the investigation.
• Try to arrange the tasks in order of completion.
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48. DECIDING WHO SHOULD BE
INTERVIEWED
• People are a valuable source of information
during an inquiry because:
• they may have directly perceived something
with their senses — ‘I saw’, ‘I heard’, ‘I
touched’, ‘I smelt’, ‘I tasted’
• they may have created a document
• they may have used something
• they may have left a trace (for example, a
computer audit trail) when using something
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49. DECIDING WHO SHOULD BE
INTERVIEWED
• All witnesses who are relevant to the investigation
should be interviewed.
• As part of the process of preparing the investigation
plan, you should identify those people who can assist
in the inquiry.
• You should have asked yourself:
• ‘What people may have information or created
documents or used things relating to the subject
matter of my inquiry?’
• If other sources of evidence become apparent during
the investigation, revise your investigation plan
accordingly.
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50. DECIDING THE ORDER OF
INTERVIEWS
• The first interview in an investigation usually occurs
with the complainant as part of the initial inquiries and
planning. The order in which the remaining witnesses
are interviewed will depend on:
• the importance of their evidence
• their degree of association with the person who is the
subject of the complaint, and
• their availability.
• When witnesses are interviewed sequentially, you
should avoid delays between one interview and the
next to minimize the opportunity for collusion.
•
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51. NEVER INTERVIEW WITNESSES
TOGETHER.
• Always interview people separately and ask them to keep it
confidential.
• A witness’s evidence can become corrupted — either
deliberately or inadvertently — if that person learns what
other witnesses have said or done.
• It can cause some people to change their version of events
or alter their perceptions about an event.
• As a general rule, the person who is the subject of a
complaint should be interviewed last.
• This will allow you to collect as much information as
possible from other sources first, putting you in a good
position to determine the appropriate questions to ask the
person
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52. NEVER INTERVIEW WITNESSES
TOGETHER.
• It also minimizes the risk of evidence being tampered
with or witnesses being intimidated.
• However, there will be situations where this general
rule about interviewing the subject officer last does
not apply.
• For example, it may be appropriate to interview them
earlier in the investigation to tie them down to a
version of events that your investigation can then
prove or disprove.
• In other cases, interviewing the subject officer early
may save time and effort by clearing them
straightaway
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53. ARRANGING FOR AN INTERPRETER TO
BE PRESENT
• Where a person to be interviewed does not have
a working command of English, you should use
an interpreter for the primary language of the
interviewee.
• This need should be anticipated as part of the
planning stage for the interview so that it does
not arise unexpectedly.
• Similarly, where a person to be interviewed is
deaf or has a speech defect you should call in a
specialized interpreter for the relevant disability
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54. ARRANGING FOR AN INTERPRETER TO
BE PRESENT
• The imperative to use an interpreter increases
according to the likelihood of the evidence being used
in future proceedings.
• This will reduce the opportunities for witnesses to later
resile from their statement on the basis that they had
not properly understood the questions.
• Wherever the substance of an interview may be used
or considered as evidence of any sort, or is to be relied
upon in any legal sense, and an interpreter is viewed
as necessary to communicate with the interviewee,
then you should only use an accredited interpreter.
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55. ARRANGING FOR AN INTERPRETER TO
BE PRESENT
• These trained and accredited interpreters are then
able to give evidence about the substance of the
interview, as they are regarded as legally qualified to
interpret.
• It may be permissible for the interviewer to find a third
party with some ability in the interviewee’s language
to act as an intermediary if:
• what is required from the witness is simply some basic
information, as opposed to evidentiary material
• the conversation is intended only as a preliminary
stage before a full interview is considered, or
• there is an urgent need to talk to the person
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56. ARRANGING FOR AN INTERPRETER TO
BE PRESENT
• This intermediary person, however, has no legal
or evidentiary standing to interpret.
• It is particularly important to avoid using family
or friends of an interviewee as interpreters,
because there is a very real danger that the
interpreter will empathize with the interviewee
to the extent that objectivity is lost and the
responses are prompted, coached or inaccurately
interpreted
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57. ARRANGING FOR AN INTERPRETER TO
BE PRESENT
• The workplace may have a number of workers who can
act as interpreters.
• However, wherever an investigation involves a fellow
member of staff, an investigator should be very
circumspect in the use of workplace interpreters.
• There are several reasons for preferring the use of an
external interpreter.
• Confidentiality is one of the prime considerations.
• A witness may also be less inclined to provide
information in the presence of a colleague
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58. ARRANGING FOR AN INTERPRETER TO
BE PRESENT
• Moreover, there is a chance that any partiality by the
workplace interpreter, either in favor of or against the
witness, may taint the translation.
• You should clearly outline to the interpreter what
their role is — make it clear that they should interpret
what is said exactly, and they are not to add
interpretations or clarifications.
• Strongly impress upon the interpreter the need for
confidentiality and impartiality.
• Don’t use family or friends of an interviewee as
interpreters, or fellow staff members.
• Engage an external interpreter.
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59. DECIDING HOW MUCH
INFORMATION TO GIVE THE SUBJECT
OFFICER
• It is a well-established principle of natural justice
that people who may be subject to a decision
depriving them of a right, interest or the
legitimate expectation of a benefit are entitled to
know the case against them.
• A person must be made aware of what they are
accused of with sufficient particularity to be able
to answer the allegations and be given the
opportunity to answer the allegations, before a
decision is made or any action taken
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60. DECIDING HOW MUCH
INFORMATION TO GIVE THE SUBJECT
OFFICER
• This does not mean that the officer is entitled to
be given access to every document seen by, or
piece of information given to, the external
investigator, or provided with questions prior to
interview.
• Each case should be considered on its merits,
with particular weight being given to the
information or documents that would best
enable the subject officer to answer the
allegations made against them.
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61. DECIDING HOW MUCH
INFORMATION TO GIVE THE SUBJECT
OFFICER
• More investigations suffer in terms of quality
because of poor planning than for any other
single reason.
• A good investigation starts with careful planning
and preparation, with a clear understanding of
the parameters of the investigation, and with
proper authority.
• Care and attention spent getting it right at the
outset will avoid considerable difficulties later on.
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62. INTERVIEWING
• The investigator should know, in advance, the
primary questions to ask
• You could write them down and spend time
reviewing them prior to the interview.
• You should be sure to organize and review the
records, documentation and be familiar with
the specific areas needing to be examined
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63. ENGAGED
• Outward demeanor is vital in establishing rapport.
• The interviewer should wear appropriate attire, and
when the interviewer first meets the interviewee,
she/he should introduce her/himself in a friendly
manner.
• The interviewer should try to put the other person at
ease with a warm smile, friendly handshake, and
pleasant eye contact.
• The interviewer should keep in mind that most
witnesses will want to share what they know with
her/him, so allow the interviewees to “tell their story”.
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64. THOUGHTFUL
• The interviewer should ask the interviewee if
she/he is comfortable, or whether she/he needs
something to eat or drink.
• Showing consideration for the other person,
especially if she/he is a suspect, will allow the
building of cooperation.
• It is good for the interviewer to establish a
rapport before beginning the question.
• It is good idea to spend a few minutes engaging
the interviewee in some “small talk” before
explaining the purpose of the interview
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65. LISTENING
• The interviewer should be careful not to talk
too much.
• The interviewer is there to glean details of
what the witness knows, so she/he should
provide information and then allow the
witness to answer.
• A good balance of time for the interviewer is
20 percent talking and 80 percent listening.
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66. FLEXIBLE
• While some interviewers like to have their questions
written down, it is good to remain flexible during interview
process.
• As the witness provides information, new details may be
disclosed.
• If the interviewer strictly follows a script of questions,
she/he will, most likely, miss asking questions about the
uncovered information, which could be crucial to the
investigation.
• It may be good instead, to have key thoughts noted in a
short version.
• This would also help guard against the witness reading your
questions in advance
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67. OBSERVANT
• Another reason to omit having a script of questions is
that it allows the interviewer to be observant to the
nonverbal behavior of the witness.
• Individuals have a relaxed body language that charges
when they are under stress.
• The interviewer will want to watch for the changes and
note their body language when the witnesses are
responding to the easy questions, and how behavior
changes when they are replying to the more difficult
questions.
• Understanding the changes will help assess whether
the witness is responding truthfully
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68. NON-THREATENING
• If the witness perceives she/he is a target of the
inquiry, she/he will be less likely to cooperate.
• The interviewer should appear fair in the line of
questioning and phrase the questions in a non-
accusatory manner.
• The interviewer should not interrupt the witness
as she/he is answering the questions.
• The witness will be more compliant if the
interviewer expresses interest in hearing her/his
story, appears non-judgmental, and displays
respect
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69. UNDERSTANDING BODY LANGUAGE
• Communication with others is expressed not only
through our words and tone, but is also represented
through our body language,
• As fraud examiners, we want to focus on charges
within the behavior, as change may be an indicator of
deception.
• When an individual attempts to deceive, her/his body
experiences stress.
• As she/he increases her/his deception, so does the
level of stress increases.
• The more stress created in the body, the easier it is to
observe the stress.
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70. THE FOLLOWING IS A LIST OF SOME
PHYSICAL INDICATORS
• 1.Placing hand in front of
mouth when speaking
• 2. Excessive blinking or
blinking too quickly
• 3. Frequent touching of
the nose (the nose is
especially sensitive to
stress)
• 4. Raising of eyebrows
• 5. Crossing of arms or legs
• 6. Lack of eye contact (or
an excess of eye contact)
• 7. Tapping of fingers feet
• 8. Frequent swallowing
• 9. Constant touching of
hands to face or head
• 10. Holding tightly to
arms of chair
• 11. Sweating
• 12. Shifting posture
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71. TYPES OF WITNESSES
• Within the investigation, there are two
primary types of witnesses, with the second
witness category being further subdivided
• Documenting Evidence
• Individuals - Neutral Third-Party Witnesses
• Corroborative Witnesses
• Co-Conspirators
• Suspect
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72. REPORT WRITING
• Communicating, in writing, the result of a fraud
examination can be just as important as the
investigation itself, but is sometimes viewed as a bit
routine.
• At the outset of the examination, the investigator
needs to plan for the possibility that the case will end
up in court.
• The evidence of your time spent investigating the case
is the report.
• Thus, a well-written report will both survive in court as
well as lend credibility to the investigation process
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73. SECTIONS OF AN INVESTIGATION
REPORT
• There are eight sections in an investigation report:
• cover page,
• index of documents,
• executive summary,
• introduction and background,
• objective(s) of the assignment,
• work performed including memorandums,
• affidavits and detailed reports of interviews and
events,
• findings/recommendations, and exhibits and
documents supporting the investigation.
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74. COVER PAGE
• The cover page includes the name of the
client, the type of report (usually referencing
back to the scope of the engagement letter),
the date of the report, case name or number
(if one is assigned), and the name and address
of the preparing forensic accounting firm.
• A transmittal letter may also be prepared, to
address the report to an outside agency, such
as law enforcement agency
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75. INDEX OF DOCUMENTS
• An index may not be necessary for reports,
consisting of less than ten pages.
• For reports of ten or more pages, providing a
quick reference by page number can be a
useful tool.
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76. EXECUTIVE SUMMARY
• This section should not be longer than one
page, and should frame the relevant elements
of the investigation, including the most salient
pieces of the scheme and the amount of the
loss
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77. INTRODUCTION AND BACKGROUND
• In this section, the investigator should include a
brief summary of how the client initially
contacted her/him, as well as client background
information.
• This section should also provide the history of
subsequent meetings and conversations with the
client.
• The objective of the assignment should reflect
the scope of work as per the engagement letter.
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78. INTRODUCTION AND BACKGROUND
• A general description of the work that will be
included in the investigation may also be
included here.
• It is not uncommon for the objective to
provide more details of the work description,
due to a limited availability of information at
the time of the signing of the engagement
letter
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79. WORK PERFORMED
• The work performed is the crucial portion of
the report.
• The report should bread events into individual
memos, which makes it simpler to document
and write.
• This technique isolates one event from
another.
• A memo should be created to document each
phone call, interview or other events.
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80. WORK PERFORMED
• The memo should reflect the following:
Event
Memorandum date
Witness’ name and address/phone/email
(form of contact)
Nature of the event (i.e. phone call, interview)
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81. WORK PERFORMED
Statement of evidence facts provided
Documents provided, if any
Name of the investigator
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82. FINDINGS/RECOMMENDATIONS
• This section includes what was found to be in
error, the cause (e.g., lack of proper
segregation of duties), specific
recommendation to prevent this from
occurring in the future, and the Naira loss
identified.
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83. FINDINGS/RECOMMENDATIONS
• If additional documents are needed in order
to complete the investigation, a list of
documents requested should also be
provided.
• The investigator should avoid making a
statement of opinion as to the guilt or
innocence of any party.
• These opinions are conclusions and are
reserved for the Trier of fact.
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84. EXHIBIT AND DOCUMENTS
SUPPORTING THE INVESTIGATION
• This section includes copies of all exhibits
created by the investigator, as well as copies
of all documents that support the
investigation.
• Each exhibit should be numbered and listed
in the index, if applicable.
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85. LEARNING SUMMARY
• Be tenacious,
• Be creative,
• Be intelligent,
• Keep good records,
• Know your organization’s policy and procedure
and the state/federal law.
• Bring in other skill sets at brainstorming session –
lawyers, forensics, etc.
• Prepare your reports professionally.
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87. End of Session
• Thank you very
much for your
• time
• interest and
• attention
• Merci beaucoup
pour votre temps
• Votre intérêt et
• Attention
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87