ABSTRACT

The annotated checklist which constitutes this chapter is a framework forinvestigating serious fraud. It assumes that symptoms have been dis-covered and the object is to resolve them, in the most efficient way and to the complete satisfaction of the victim. It is divided to show nine main stages (see Table 14.1)

The recommended actions are based on the assumption that, in the country or industry sector concerned there is no legal obligation to report suspicions of fraud to the police or regulatory authorities and that the common law operates along British or American lines. All the techniques discussed comply with the law, although some may appear red-blooded or complex to companies which have so far escaped the devastating impact of a serious fraud.