CFE: Investigation
Assessment./Detect/Analyze/Expose.
Boolean operators (or advanced search operators) - ANSWER query words or
symbols used in search engine queries to instruct search engines to perform special
actions when executing a search
- improve a search and return relevant links faster.
- users can get more accurate search results and reduce the time it takes to find
relevant sources.
- quotation marks around a phrase indicates to search only for pages that have the
exact phrase.
- adding "NOT" between terms will produce sites that do not contain the word
following the word
- adding "OR" between two terms will yield sites in which either word appears.
- (*) as a placeholder for any unknown terms.
- [intitle:term] restricts results to those containing all the search terms specified in the
title
- [site:URL] returns pages in which the URL contains any specified keyword(s).
- [inanchor:term] returns pages that contain the specified terms in the link anchors of
Web pages.
-[filetype: search operator] will return items of a particular filetype that match the
keyword.
Inspectors general - ANSWER can provide info about businesses official law
enforcement personnel have investigated or audited, & are good guides to other
information sources in their departments or agencies
-offices have centralized index & case file systems. - Congress established to
combat gov't fraud, waste, & abuse in federal departments & agencies.
filing articles of incorporation - ANSWER how companies are formed, with secretary
of state (or state corporation bureau or corporate registry office) in state where
company does business.
corporate records are public record include:
• Corporate name
• Ownership information
• Nominal stock value
• Names of initial shareholders
• Names of the directors and officers
• Registered agent
• Location of the principal office
• Date of incorporation
• Standing/status
,CFE: Investigation
Assessment./Detect/Analyze/Expose.
Mutual legal assistance (MLA) - ANSWER written request/process which countries
request and provide assistance in law enforcement matters
- such as gathering information, obtaining provisional remedies, and enforcing
foreign orders and judgments
- obtain assistance in matters such as conducting searches, gathering evidence,
compelling sworn testimony and the production of documents, issuing search
warrants, issuing subpoenas, serving process, exchanging affidavits, obtaining
provisional remedies, and providing assistance in forfeiture proceedings.
asset hiders - ANSWER conceal their assets with financial vehicles that have
certain characteristics:
- products that are liquid (i.e., items that can be purchased and sold in a short period
of time).
- products difficult to trace or are untraceable.
- products that are secure and accessible.
can break or obscure many links between the initial receipt of the assets and their
final disposition.
techniques to hide ill-gotten gains:
- transferring assets into foreign trusts
- overpaying taxes
- prepaying on a home mortgage
- obtaining a life insurance policy
- transferring assets into someone else's name
Tracing - ANSWER search for evidence :
- showing what has happened to property
- identifying the proceeds of property
- identifying those who have handled or received property or the proceeds of
property.
whistleblowers/ confidential informant - ANSWER fraud examiner is not in a
position to offer unqualified confidentiality
- promises to informants are qualified with caveat that no assurances of
confidentiality can be given. - should explain that all steps possible will be taken to
ensure complete confidentiality.
report contact with informants and sources on a memorandum, confidential source or
informant's identity should not be included in the report.
- use symbols to denote the source's identity.
,CFE: Investigation
Assessment./Detect/Analyze/Expose.
- sources preceded with an "S," followed by a unique identifier (i.e., source #1 would
be "S-1"; source #2 would be "S-2"). The symbols for informants would then be "I-1"
and "I-2."
Facilitators of communication - ANSWER socio-psychological forces that make
conversations, including interviews, easier to accomplish
- require a basic understanding of what motivates people
They are:
- fulfilling expectations
- recognition
- altruistic appeals
- sympathetic understanding
- new experience
- catharsis
- need for meaning
- extrinsic rewards
- ANSWER need for humans to identify with some higher value or cause beyond
immediate self-interest
- might be identifying with objectives of some larger group
- deeds increase self-esteem whether or not made public
-- distinguishes it from publicity
- major importance in motivating many respondents
- Interviewers must understand respondent's value system to use strategies and
techniques that appeal to them
Proxemic communication - ANSWER the use of interpersonal space to convey
meaning
- relationship between the interviewer and respondent is both a cause and effect of
proxemic behavior
- distance between interviewer & respondent is greater, tendency to watch each
other's eyes for clues to meaning.
- position between chairs must be an acceptable distance
-- correct distance varies from one culture to another
-- Middle East: distance is quite short
-- Latin America: equals of same sex converse at a much closer distance than in
North America
- subject matter of interview changes, interviewer can note the changes in the
respondent's proxemic behavior
-- topic becomes unpleasant/sensitive, person backs away
, CFE: Investigation
Assessment./Detect/Analyze/Expose.
Nonverbal clues - ANSWER clues that are illustrated by an individual's body
language
- asked sensitive/emotive questions: dishonest person will change posture
completely, moving away from interviewer
- manipulate objects, excessive illustrators, fleeing position.
indications of deception include:
• Full-body motions away from the interviewer
• Physical responses such as sweating or labored breathing
• Changes in the use of illustrators
• Interruptions to the flow of speech
• Hands over the mouth
• Manipulation of objects such as a pencil
• Body positioned in a fleeing position
• Crossing of the arms
• Unnatural or casual reaction to evidence
> 50% of communication b/w individuals is unspoken
Hypothetical questions - ANSWER example: interviewing Mr. Smith regarding Mr.
Jones. Rather than saying "Did Mr. Jones do it?" ask "Is there any reason why Mr.
Jones would have done it?"
- considered to be less threatening
- ideally suited for the potentially volatile interview
interview process - ANSWER 1. introduction: provide an introduction, establish
rapport, get respondent to agree verbally to cooperate (i.e., establish the interview
theme), and to observe the respondent's reactions to questions.
- state name & company, avoid stating title or use one doesn't cause emotions/fear
in respondent's mind
- formulate questions to avoid strong emotional reaction, avoid emotive words, puts
people on the defensive, avoid "investigation" & "audit" use "inquiry" or "examination"
2. establishing rapport
3. establishing the interview theme: state interview's purpose
- Otherwise, respondent might be confused, threatened, or overly cautious
-goal is to get respondent to make a commitment to assist.
4. serious questioning
Assessment./Detect/Analyze/Expose.
Boolean operators (or advanced search operators) - ANSWER query words or
symbols used in search engine queries to instruct search engines to perform special
actions when executing a search
- improve a search and return relevant links faster.
- users can get more accurate search results and reduce the time it takes to find
relevant sources.
- quotation marks around a phrase indicates to search only for pages that have the
exact phrase.
- adding "NOT" between terms will produce sites that do not contain the word
following the word
- adding "OR" between two terms will yield sites in which either word appears.
- (*) as a placeholder for any unknown terms.
- [intitle:term] restricts results to those containing all the search terms specified in the
title
- [site:URL] returns pages in which the URL contains any specified keyword(s).
- [inanchor:term] returns pages that contain the specified terms in the link anchors of
Web pages.
-[filetype: search operator] will return items of a particular filetype that match the
keyword.
Inspectors general - ANSWER can provide info about businesses official law
enforcement personnel have investigated or audited, & are good guides to other
information sources in their departments or agencies
-offices have centralized index & case file systems. - Congress established to
combat gov't fraud, waste, & abuse in federal departments & agencies.
filing articles of incorporation - ANSWER how companies are formed, with secretary
of state (or state corporation bureau or corporate registry office) in state where
company does business.
corporate records are public record include:
• Corporate name
• Ownership information
• Nominal stock value
• Names of initial shareholders
• Names of the directors and officers
• Registered agent
• Location of the principal office
• Date of incorporation
• Standing/status
,CFE: Investigation
Assessment./Detect/Analyze/Expose.
Mutual legal assistance (MLA) - ANSWER written request/process which countries
request and provide assistance in law enforcement matters
- such as gathering information, obtaining provisional remedies, and enforcing
foreign orders and judgments
- obtain assistance in matters such as conducting searches, gathering evidence,
compelling sworn testimony and the production of documents, issuing search
warrants, issuing subpoenas, serving process, exchanging affidavits, obtaining
provisional remedies, and providing assistance in forfeiture proceedings.
asset hiders - ANSWER conceal their assets with financial vehicles that have
certain characteristics:
- products that are liquid (i.e., items that can be purchased and sold in a short period
of time).
- products difficult to trace or are untraceable.
- products that are secure and accessible.
can break or obscure many links between the initial receipt of the assets and their
final disposition.
techniques to hide ill-gotten gains:
- transferring assets into foreign trusts
- overpaying taxes
- prepaying on a home mortgage
- obtaining a life insurance policy
- transferring assets into someone else's name
Tracing - ANSWER search for evidence :
- showing what has happened to property
- identifying the proceeds of property
- identifying those who have handled or received property or the proceeds of
property.
whistleblowers/ confidential informant - ANSWER fraud examiner is not in a
position to offer unqualified confidentiality
- promises to informants are qualified with caveat that no assurances of
confidentiality can be given. - should explain that all steps possible will be taken to
ensure complete confidentiality.
report contact with informants and sources on a memorandum, confidential source or
informant's identity should not be included in the report.
- use symbols to denote the source's identity.
,CFE: Investigation
Assessment./Detect/Analyze/Expose.
- sources preceded with an "S," followed by a unique identifier (i.e., source #1 would
be "S-1"; source #2 would be "S-2"). The symbols for informants would then be "I-1"
and "I-2."
Facilitators of communication - ANSWER socio-psychological forces that make
conversations, including interviews, easier to accomplish
- require a basic understanding of what motivates people
They are:
- fulfilling expectations
- recognition
- altruistic appeals
- sympathetic understanding
- new experience
- catharsis
- need for meaning
- extrinsic rewards
- ANSWER need for humans to identify with some higher value or cause beyond
immediate self-interest
- might be identifying with objectives of some larger group
- deeds increase self-esteem whether or not made public
-- distinguishes it from publicity
- major importance in motivating many respondents
- Interviewers must understand respondent's value system to use strategies and
techniques that appeal to them
Proxemic communication - ANSWER the use of interpersonal space to convey
meaning
- relationship between the interviewer and respondent is both a cause and effect of
proxemic behavior
- distance between interviewer & respondent is greater, tendency to watch each
other's eyes for clues to meaning.
- position between chairs must be an acceptable distance
-- correct distance varies from one culture to another
-- Middle East: distance is quite short
-- Latin America: equals of same sex converse at a much closer distance than in
North America
- subject matter of interview changes, interviewer can note the changes in the
respondent's proxemic behavior
-- topic becomes unpleasant/sensitive, person backs away
, CFE: Investigation
Assessment./Detect/Analyze/Expose.
Nonverbal clues - ANSWER clues that are illustrated by an individual's body
language
- asked sensitive/emotive questions: dishonest person will change posture
completely, moving away from interviewer
- manipulate objects, excessive illustrators, fleeing position.
indications of deception include:
• Full-body motions away from the interviewer
• Physical responses such as sweating or labored breathing
• Changes in the use of illustrators
• Interruptions to the flow of speech
• Hands over the mouth
• Manipulation of objects such as a pencil
• Body positioned in a fleeing position
• Crossing of the arms
• Unnatural or casual reaction to evidence
> 50% of communication b/w individuals is unspoken
Hypothetical questions - ANSWER example: interviewing Mr. Smith regarding Mr.
Jones. Rather than saying "Did Mr. Jones do it?" ask "Is there any reason why Mr.
Jones would have done it?"
- considered to be less threatening
- ideally suited for the potentially volatile interview
interview process - ANSWER 1. introduction: provide an introduction, establish
rapport, get respondent to agree verbally to cooperate (i.e., establish the interview
theme), and to observe the respondent's reactions to questions.
- state name & company, avoid stating title or use one doesn't cause emotions/fear
in respondent's mind
- formulate questions to avoid strong emotional reaction, avoid emotive words, puts
people on the defensive, avoid "investigation" & "audit" use "inquiry" or "examination"
2. establishing rapport
3. establishing the interview theme: state interview's purpose
- Otherwise, respondent might be confused, threatened, or overly cautious
-goal is to get respondent to make a commitment to assist.
4. serious questioning
