Submitting case reports to prosecutors

"...[T]o get the full attention of the prosecuting attorney, the examiner must have his case ready to present in an organized and clear package. A fraud examiner might have done a great job in developing evidence, but that information must be communicated effectively to the government, which must be convinced that the case is worth the time and effort necessary to pursue legal action against the wrongdoer." (2015 ACFE Fraud Examiners Manual, page 3.1039)

Much of our days are consumed with the meat-and-potatoes, real-time components of fraud examinations: taking reports; interviewing suspects, victims and witnesses; obtaining financial records, other pertinent documents and media; analyzing all of the information; and developing conclusions of possible criminal offenses. However, the mechanics of case file organization and submission to a prosecuting authority is almost as important as the facts and evidence gathered during the fraud examination.

Financial crimes are very time-intensive to investigate, review for a charging decision, charge and litigate. And the CFE who takes the time to assemble and present a clear, comprehensive and logically structured package to a prosecutor on the front end saves enormous amounts of time for herself and for the prosecutor down the road.