ABSTRACT
This chapter revisits the example of Green Brothers Ltd and the example invoice where numerous red flags were spotted, to try and find out as much information about Green Brothers Ltd, how it has ‘behaved’ in relation to an organization, who and what Green Brothers Ltd is, and what connections they have to other external companies, people and organizations. The idea is to use a combination of internal research and external open source research, primarily using the internet as an initial source. This technique is named ‘investigative desktop research’ or IDR. Whatever the starting point, an effective methodology is needed to clarify what has been found, so that more informed decisions as to what to do next can be taken. This will also help ensure an efficient and effective resolution, which in most cases, can avoid a long and expensive traditional investigation.
