ABSTRACT
Plan to seize the initiative away from the criminals at the First Step. Prepare an investigations plan which focuses on developing evidence to prove or disprove the theory. One manager suspected that materials for manufacturing were being diverted for use as spare parts. A senior marketing manager was suspected of large-scale fraud, although evidence was neither clear nor convincing. The accountant and computer technologist should review records, accounts and computer files, looking for symptoms of concealment and deviations from normal procedures and for other actions listed in the Investigations Plan. The plan should be aligned with the Fraud Theory, and kept under review as the investigation progresses. The legality of the techniques planned should be subject to a review by the victim's lawyers. The lawyer should review the evidence as it unfolds, and guide other members of the team on the legality of investigative techniques.
