ABSTRACT
Fraud examination as intelligence is the systematic and goal-oriented collection of data, which are transformed and processed according to a determined approach to uncover suspects’ capacities, dispositions, and purpose, so as to improve disclosure and clarification. Risk-based techniques can be applied to get an overview of departments, groups, and individuals, and how they act. Intelligence can also be defined as the result of the collection and assessment of information about potential fraud and potential suspects by default, to evaluate and draw conclusions about the risk situation, point out potential problems, and identify potential criminal activity with the intent to pursue the matter.
