ABSTRACT
Objectives for all cases should have been determined as part of the company's fraud policy. On occasions, criminal prosecution and civil litigation may not be viable options – for example, when law enforcement officials and the legal system are corrupt in the jurisdiction concerned. In such cases, the objectives may be limited to dismissing a dishonest employee or terminating a business contract. However, the principle of taking the toughest line possible applies, and the investigation should be conducted to the highest possible standard so that it can be demonstrated – after the event, if necessary – that the company acted with the utmost propriety. The objectives will, to some extent, depend on the assets the suspects might have available and the extent of people's insurance coverage. Ensure that senior managers fully understand the case, and the time and cost that may be involved.
