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Fraud Examination, 3E Chapter 7: Investigating Theft Acts COPYRIGHT © 2009 South-Western, a part of Cengage Learning.

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Presentation on theme: "Fraud Examination, 3E Chapter 7: Investigating Theft Acts COPYRIGHT © 2009 South-Western, a part of Cengage Learning."— Presentation transcript:

1 Fraud Examination, 3E Chapter 7: Investigating Theft Acts COPYRIGHT © 2009 South-Western, a part of Cengage Learning

2 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. 2

3 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. Use trash and other social engineering methods to investigate fraud. 3

4 Fraud Investigation Methods 4 Theft Investigative Methods 1.Surveillance and covert operations 2.Invigilation 3.Seizing and searching computers 4.Physical evidence Concealment Investigative Methods 1.Document examination 2.Audits 3.Electronic searches 4.Physical asset counts Conversion investigative Methods 1.Searching public records 2.Online resources 3.The net worth method Inquiry Investigative Methods 1.Interviews and interrogation 2.Honesty testing

5 Theft Act Investigative Methods Methods that directly investigate the fraud act Examples: Surveillance and covert operations Invigilation Obtaining physical evidence Gathering electronic evidence 5

6 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 6

7 Theft Act Investigative Methods Invigilation Involves close supervision of suspects during an examination period Strict temporary controls are implemented so that committing fraud is almost impossible 7

8 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 8

9 Theft Act Investigative Methods Steps to Gather Electronic Evidence 9 Secure the device and perform initial tasks Clone the device and calculate a CRC checksum Search the device using automated procedures vice and perform initial tasks Search the device using automated procedures vice and perform initial tasks Search the device manually

10 Theft Act Investigative Methods Systems Many copies may exist (sender, receiver, e- mail server) Includes text messaging in certain countries Web-based (Hotmail, GMail, Yahoo! Mail) is more difficult to search 10


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