Fraud Examination, 3E Chapter 18: Legal Follow-Up COPYRIGHT © 2009 South-Western, a part of Cengage Learning

Learning Objectives Identify important aspects of the court system. Understand the civil litigation process. Understand the criminal litigation process. Describe the nature of an expert witness.

The Court System State Courts Can handle nearly every type of case. Governed by: U.S. Constitution The state’s constitution The state’s laws *Generally handle most fraud cases.

The Court System The Organization of State Courts

The Court System Federal Courts Handle cases the U.S. Constitution or federal laws give authority. Handle court cases that involve federal laws or include several states.

The Court System The Organization of Federal Courts

Civil and Criminal Fraud Trials Criminal vs. Civil Law Criminal Law: Involves laws that deal with offenses of a public nature and are generally considered to be offenses against society as a whole. Civil Law: Body of law that provides remedies for violations of private rights.

The Civil Litigation Process Four steps: Investigation and pleadings Discovery Motion practice and negotiation Trial and appeal.

The Criminal Litigation Process Seven steps: Filing criminal charges Arresting and charging the defendant Preliminary hearings Arraignment Discovery Pretrial motions Trial and appeal

The Nature of an Expert Witness An expert witness is an individual who has unique experience, education, or training regarding a subject and can offer opinions about it.