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- Product code: 16045
- ISBN: 0566085313,
ISBN13: 9780566085314,
264 pages, hardback
Published by Gower Publishing on 2003
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Rating: 3.0/5 (1 vote cast)
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Description of Investigating Corporate Fraud |
Former customs and excise investigator Michael J. Comer explains how the modern fraud sleuth operates in this humorous but extremely serious volume. The author and Maxima Group Plc are used extensively by banks and other bodies with security holes.
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Reviews '... Making use of his homely writing style, he holds the readers' attention by drilling down to the basics, illustrating some quite difficult theories and legal practices clearly and with typical Comer humour and directness.
This book is a must for corporate investigators, no matter what their experience. For my team it is their professional bible.'
John Purnell GM, QPM, Group Security Director Tesco plc.
'... This book is an extremely fulsome coverage of case studies as well as incorporating the very latest legislative actions. Getting hold of this book after you have been bitten by fraud may be painful, much better following a policy of prevention is always better than the cure. Get this book now and be ready for the day when you are hit by real large malfeasance! ...'
Harry Branchdale MA FCA, Chairman, London Business Board
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Contents of Investigating Corporate Fraud |
1. General Background
Introduction: Shit happens, and so does fraud
Condemning the innocent
Types of fraud
Who are the fraudsters?
Basic measures: now!
Conclusion
2. Deadly Sins
Blind Pugh's law
If this were to happen to you...
Sin 1: looking after their own nuts
Sin 2: driving an investigation on costs
Sin 3: personal financial interests
Sin 4: giving in to blackmail
Sin 5: unrealistic expectations
Sin 6: falling for bad advice
Sin 7: relying on old friends
Sin 8: wilful blindness
Sin 9: blind Pugh's law II
Sin 10: going for fool's gold
Sin 11: failing to recover
Sin 12: ultimate gullibility
Benefits of a fraud policy
3. The Criminal and Civil Law in England
Introduction
Structure of the English courts
The criminal law
The civil law
Discovery and disclosure
Information privileged against disclosure
Important developments in the law
The dangers of partners in crime
Intelligence and evidence
Conclusion
4. Essential Aspects of Investigations
The problems and principles
Essential requirements of investigations
Methods of investigation
Conclusion
5. Essential Planning and Policy Areas
Background
Resources
Policy areas
Processes
Conclusion
6. Annotated Checklist
Stage A: Initial Suspicions and Information
Background
Principles
Maintain total confidentiality
Do not rush to report externally
Do not rush to advise external auditors
Assume the suspicions are true
Establish the facts before deciding on their resolution
Stage B: Setting Objectives
Principles
Align management's expectations
Agree the objectives
Stage C: Planning
Principles
Develop a fraud theory
Extend the theory to the worst case
Planning the first step if the fraud is continuing
Planning when the fraud is not continuing
Consider setting traps
Consider the adverse consequences
Consider the evidence potentially available
Identify potential witnesses
List the ways in which recoveries might be made
Consider recovering under fidelity insurance
Prepare a search plan
Consider stopping outgoing cheques
Prepare a dossier on the suspects' backgrounds
Prepare a dossier on suspect companies
Decide on an interview timetable
Plan each important interview
Decide who will advise the police, and when
Decide on the resources needed
Decide who will manage the investigation
Retaining external investigators
Consider retaining lawyers
Consider forming a special task force
Consider improving controls
Consider setting up a control room
Finalize the investigations plan
Set up a budget for costs
Brief members of the investigations team
Final briefing of senior managers and PR
The night before
Stage D: The First Step
Principle
Take the first step
Take appropriate civil and criminal actions
Maintain the control room
Report progress
Analyse the results
Report to insurers
Advise others who could be involved
Throw resources at the case
Stage E: Interviews
Principles
Important background
Specific actions in all cases
Determine the objectives of each interview
Interviews with witnesses
Planning interviews with suspects
Plans for Stage A
Plans for Stage B
Plans for Stage C
Plans for Stage D
Rehearsing the interview
A final check with legal advisers
Actually conducting the interview
Actions after the interview
Stage F: Follow-up
Principles
Continue with parallel actions
Freeze assets
Keep in contact with the police
Conduct final interviews
Consider disciplinary action
Terminate contracts and negotiate
Stage G: Investigation Reports
Principle
Prepare a final report
Review the evidence
Stage H: Recoveries
Principle
Background
Insurance recoveries
Stage I: Asset Tracing
Background
The essentials
Trends in asset stealth
About asset protection trusts and IBCs
Bank accounts
Stealth objectives and assets
Tracing options
The big question
Assessing the possibilities
Assessment
Recommended actions
Planning now
Stage J: Giving Evidence
Background
Principles
Prepare carefully
Fix the appointment
Check out the court
On the day
After the event
Stage K: Clearing Up
Principle
Reach final conclusions
Thank helpers
Improve controls
Retain papers securely
Appendices
Appendix 1: Examination of Documents
Appendix 2: Preparation of Schedules
Appendix 3: Selecting Investigators
Appendix 4: Planning Interviews
Appendix 5: Criminal Justice Act Statement Forms
Appendix 6: Chart on the Regulation of Investigatory Powers Act 2000
Appendix 7: Example of an I Chart
Index
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About Michael J. Comer |
Michael Comer has been a fraud investigator for more than 40 years and has handled thousands of cases throughout the world, mostly successfully and without publicity. He has been commended at the Central Criminal Court, Old Bailey and at other courts in Europe and the USA for his skills, and told off for an extremely odd sense of humour.
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