Table of Contents

Section A: Introduction; Section B: Fraud Risk Management; Strategic fraud risk management; The fraud risk management process; The fraud strategy process; Proactive side of fraud strategy; Reactive side of fraud risk management; Strategy execution; Section C: Investigation tools; The rules – a detailed discussion; Conducting the investigation; Awareness phase; Planning; Investigation; Complete and conclude; Subsequent actions; Documentation examples; Need for independence; Interviewing; Interviewees; Planning the interview; Parties to the interview; General interview considerations; Miranda rights; Interview questions; Communication inhibitors and promoters; Interview observations; Interview protocol; Interview phases; Interview planning; Structuring the interview; Documenting; Data analytics; Misconceptions; Utilisation; Frequency of usage; Monitoring; Analytical reviews; Datasets; Tools; How to use it; Who; General; Practical do’s and don’ts; A background to data; Per assignment; Electronic communication searches; Process; Social media searches; Lifestyle audits; Types; Getting started; Profiling; Proof; Legal requirements; Behavioural indicators; High-level lifestyle audit; Template; Detailed lifestyle audit; Section D: Subsequent actions and reporting; Subsequent actions; Foreign-based considerations; Criminal cases; Civil cases; Labour cases; Reporting; Report format examples; Affidavits; Section E: Practical examples and references; Fraud examples; Key concepts; The victim; Examples; Section F: Administration practicalities; Setting up a forensic function; Motivating for a forensic function; Consultancy; Resources; Time; Funding; Location; Equipment; Budget; Key performance indicators; Insourced or outsourced.