Albrecht, Albrecht, Albrecht, Zimbelman © 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. Fraud Examination Chapter 7 Investigating Theft Acts

Albrecht, Albrecht, Albrecht, Zimbelman © 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. To the Student  Investigation is one of the most interesting facets of being a fraud investigator. This chapter introduces you to the different methods used for investigation, from surveillance to invigilation to electronic and computer searches.  As you read the chapter, think of where each method would be most useful, and consider the skills you need to master each one.

Albrecht, Albrecht, Albrecht, Zimbelman © 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. Learning Objectives  Discuss theft investigation methods and how they are used to investigate suspected fraud.  Understand how to coordinate an investigation, using a vulnerability chart.  Describe the nature of surveillance and covert operations.  Understand the effectiveness of invigilation to investigate fraud.

Albrecht, Albrecht, Albrecht, Zimbelman © 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. Learning Objectives  Explain how to obtain physical evidence and how it can be used in a fraud investigation.  Understand how to seize and analyze electronic information from cell phones, hard drives, , and other sources.

Albrecht, Albrecht, Albrecht, Zimbelman © 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. Fraud Investigation Methods

Albrecht, Albrecht, Albrecht, Zimbelman © 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. Theft Act Investigative Pattern

Albrecht, Albrecht, Albrecht, Zimbelman © 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. Theft Act Investigative Methods The three types of surveillance: (1)stationary or fixed point  Record events occurring at a scene  Log includes time, place, and events (2)moving or tailing  Following the suspect  Should only be done by professionals (3)electronic surveillance  Video camera

Albrecht, Albrecht, Albrecht, Zimbelman © 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. Theft Act Investigative Methods  Invigilation  Involves close supervision of suspects during an examination period

Albrecht, Albrecht, Albrecht, Zimbelman © 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. Theft Act Investigative Methods Physical Evidence Involves analyzing objects such as:  inventory, assets, and broken locks  substances such as grease and fluids  traces such as paints and stains  impressions such as cutting marks, tire tracks, and fingerprints or searching computers

Albrecht, Albrecht, Albrecht, Zimbelman © 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. Process for Gathering Electronic Evidence

Albrecht, Albrecht, Albrecht, Zimbelman © 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. Theft Act Investigative Methods  Systems  Many copies may exist (sender, receiver, server)  Includes text messaging in certain countries  Web-based (Hotmail, GMail, Yahoo! Mail) is more difficult to search