Anatomy of a Fraud Investigation

211 Pages·2010·1.36 MB·English

by  Stephen Pedneault

ANATOMY OF A FRAUD
INVESTIGATION

ANATOMY OF A FRAUD
INVESTIGATION
FROM DE TECTION TO PROSECUTION
Stephen Pedneault
John Wiley & Sons, Inc.
Copyright#2010byStephenPedneault.Allrightsreserved.
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LibraryofCongressCataloging-in-PublicationData:
Pedneault,Stephen,1966
Anatomyofafraudinvestigation:fromdetectiontoprosecution/StephenPedneault.
p.cm.
Includesbibliographicalreferencesandindex.
ISBN9780470560471(cloth)
1. Fraud. 2. Fraudinvestigation. I. Title.
HV6691.P432010
0
363.25963 dc22
2009035916
PrintedintheUnitedStatesofAmerica.
10 9 8 7 6 5 4 3 2 1
With deep appreciation and love, for my parents, Gerry and Dot.
Your personal sacrifices gave me so many opportunities
growing up. Your strong work ethic, sense of values, and ideals
created the foundation for the man I strive to be today.
Thank you,
—Steve

CONTENTS
Acknowledgments ix
Introduction xi
Chapter 1 First Indications (They'reDoingWhat?) 1
Chapter 2 The Importance of Planning
(MaximizingDesiredOutcomes) 11
Chapter 3 Collecting the Evidence
(a.k.a.‘‘TheRaid’’) 25
Chapter 4 Reviewing the Evidence
(TheDayAfter) 45
Chapter 5 Electronic Evidence Considerations
(Computers,Files,andCommunications) 57
Chapter 6 Interviewing (RespondingtoTears) 69
Chapter 7 Importance of Documentation
(KeepingTrackofThings) 87
Chapter 8 Further Investigative Measures
(ObtainingMoreEvidence) 101
Chapter 9 Tracking Down Leads
(ThePlotThickens) 119
vii
viii Contents
Chapter 10 Drawing Conclusions (WhatDoes
ItAllShow?) 131
Chapter 11 Confronting the Suspect
(‘‘IDidn'tDoAnythingWrong’’) 147
Chapter 12 Documenting the Investigation
(YourWrittenReport) 159
Chapter 13 Working Toward a Resolution
(‘‘IDon'tWanttoGotoPrison’’) 167
Chapter 14 Case Closed! 177
Epilogue Do You Want to Know the Outcome? 181
Notes 185
About the Author 187
Index 189