ABSTRACT
This chapter uses the flow charts to suggest a methodology for investigators to follow and also discusses what paperwork needs to be examined during a procurement fraud investigation. Procurement fraud can be one of the more complex frauds to investigate; there are numerous ways it can be committed and, when investigating it, all options need to be considered. The Office of the Deputy Prime Minister (ODPM) defines procurement as the process of acquiring goods, works and services, covering both the acquisition from third parties and from in-house providers. If following evaluation, an investigation is required at this stage, consideration should be given as to whether it should be undertaken by internal or external resources. The laws to consider include: The Human Rights Act 1988; The Police and Criminal Evidence Act (PACE) 1984; The Criminal Procedure and Evidence Act 1996; The Regulation of Investigatory Powers Act (RIPA) 2000.
