ABSTRACT
This chapter focuses on the investigation of fraud from a law enforcement perspective. In a manner similar to that which other criminal offences are investigated the law enforcement approach to fraud is based on detailed analysis of the evidence available and where appropriate prosecution of offenders. The investigation assessment sets the focus for the management of the investigation and helps the manager to make informed decisions. The Senior Investigating Officer (SIO) or deputy should present the case for Public Interest Immunity (PII) at court supported by the disclosure officer. The legislation relating to financial investigation is contained within the Proceeds of Crime Act 2002 (POCA). The powers within the legislation can only be used by accredited Financial Investigators. The prosecution support may be provided by the local Crown Prosecution Service (CPS) branch or referred to the Complex Case Unit. There are specialist units for fraud based in York, Birmingham and London.
