ABSTRACT
This chapter describes how to prepare for possible incidents, how an investigation should be approached and what pitfalls should be avoided so that the organisation is still resilient in the event of fraud. An important first step is to ensure that all employees know that they have a duty to report any incidents and are aware, in general, how these incidents are to be escalated and investigated. Some organisations include this in their Fraud Policy and/or a Fraud Response Plan. There are two types of people who may be interviewed during a fraud investigation: people who can provide information, including those who could be called informants or whistleblowers; people who are suspected of being involved in fraud. Options for dealing with fraudsters may be internal actions or dismissal, civil procedures, criminal prosecution, or a combination of approaches. Management should be made aware prior to the commencement of an investigation what to expect for each course of action.
