Essay about Report on Collecting Forensic Evidence

1098 WordsJun 15, 20115 Pages
Procedures in Collecting Forensic Evidence The following are some irregularities found in the Apollo Shoes Case that shows there are possible frauds exist: 1. Apollo’s minutes of October 18, 2007 shows that Mr. Unum, the VP of finance at Apollo Shoes refused the new auditing firm’s request to contact the old auditors. This may lead us to think that something might have happened during the previous audits. 2. Apollo’s minutes of June 30, 2007 shows that Apollo approved an advance of $1,000,000 to Mr. Lancaster (CEO of Apollo Shoes) as a personal loan to cover personal legal expenses. Mr. Unum later reclassified the loan as other receivable. This information gives us a “red flag” for possible misclassification. Further investigation is…show more content…
Intelligence gathering provides the investigator with as much information as possible about the victim, the business, the suspect, and the alleged crime. All of that information will help the investigator to proceed to the next step of the investigation process. The interview process is essential to an investigation. Before interviewing people, the investigator should have a thorough plan for whom he should interview, what kind of questions he should ask for each interviewee and when and where should the interviews take place. Investigators use a variety of interview techniques such as NeuroLinguistic Programming and Kinesic Mirroring. A successful interview can increase the chances for the investigator to build a better rapport. Documenting evidences is the last step in the investigation process. Documentary evidences such as receipts and copies of checks are gathered to support the case. The original document is considered the best evidence although copies of the original documents are also acceptable in the court. The common documentary evidences include signed statements, transactional paperwork intranet sources and e-mails. Documentary evidences can be gathered from the suspect or from a third party such as the financial contacts or professional contacts of the suspect. The best approach to gather documentary evidences is to start with those individuals who are
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