Identity Theft: Interviewing and Prosecuting Suspects, Part 2
Examining identity theft suspects requires systematic, methodical techniques designed to yield evidence for possible prosecution.

Healthcare and insurance fraud: Investigating provider fraud: A case study
Provider fraud can be the most difficult fraud case to investigate and prove. But it is done and done successfully. Using auditing techniques to identify suspicious billing trends, the fraud was first identified and then proved. In this case, this doctor stole from many different insurance carriers and is now paying the price.

Fraud Case Preparation: Know Your Goal, Know Your Role, Part Two
After you’ve prepared your report and you have law enforcement’s attention, demonstrate that you’re an asset to their process.

Rules for the Written Record
Documenting the case is every bit as important as investigating it. This article looks at how to record the results so end users receive the information they need and, equally essential, the report stands up in court.

Sherlock Holmes, CPA, Part 1
The first step in uncovering fraud in the auditor’s bailiwick: analyzing financial information.

FRAUDBASICS: Winning the Case With a Strong Written Report, Part Two
The savvy fraud examiner includes signed statements, visual aids, summaries of witnesses' statements, and the engagement contract in the written case report.

Winning the Case with a Strong Written Report
The written case report, often the only evidence of investigative work, forces the fraud examiner to consider his or her actions.

Wrap it Up Packaging Your Case for Prosecution
When you decide to prosecute a fraud suspect, don't expect a prosecutor to accept your case unless you bring a professional package to the referral meeting.

This article is for ACFE members only. Click here for information about membership.

The Association of Certified Fraud Examiners assumes sole copyright of any article published in Fraud Magazine. Fraud Magazine follows a policy of exclusive publication. Permission of the publisher is required before an article can be copied or reproduced. Requests for reprinting an article in any form must be e-mailed to: FraudMagazine@ACFE.com.