Detection Do’s and Don’ts
DOI link for Detection Do’s and Don’ts
Detection Do’s and Don’ts book
Detecting supply chain fraud or any other illicit activity requires sniffing out clues while traveling down what will probably be several different investigatory paths, finding evidence, and building a case. Evidence can be material or circumstantial, though certainly the more firm the evidence, the more solid the case against the fraud perpetrators. In the business environment, circumstantial evidence of fraud can trigger investigations and can lead to the detection of gaps and the introduction of better controls. The burden of proof in civil litigation is the preponderance of evidence, essentially meaning that the weight of the evidence will determine the outcome of the trial. Computer networks can tell us the date and time of a person who has signed in or out and which terminal or client computer he or she has used. Organizations need to combat fraudulent behavior proactively, which requires detecting it as early as possible.