Presentation on theme: "FRAUD EXAMINATION ALBRECHT, ALBRECHT & ALBRECHT"— Presentation transcript:
1FRAUD EXAMINATION ALBRECHT, ALBRECHT & ALBRECHT Investigating ConcealmentCHAPTER 8
2Learning ObjectivesRecognize concealment investigation methods and how they relate to fraud.Understand the value of documents in a fraud investigation.Explain the importance of obtaining documentary evidence.Know how to perform discovery sampling to obtain documentary evidence.
3Learning ObjectivesUnderstand how to obtain hard-to-get documentary evidence.
4Match Term to Concept Chain of Custody Marking the Evidence Courts want proof that a document is an originalMarking the EvidenceOften 100s to 1,000s of pieces of evidence need to be organized so they can be accessedOrganizing Documentary EvidenceA record of when evidence is received and what has happened to it since its receiptRules of Original vs. CopiesUniquely marking evidence so it can later be identified
5What Information Should Be Stored in the Database?