Cheque, Credit Card and Company Fraud Flashcards

1
Q

Cheque and Credit Card Fraud:

What to find out from Informant?

A
  • Identity used by the offender
  • Descriptions of the offender
  • Property obtained
  • Vehicle used
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2
Q

Cheque and Credit Card Fraud

What to find out from Bank?

DDAS

A

DDAS

  • Date cheque book or credit card was reported missing
  • Date account was opened
  • Account holder’s details (name, dob, add)
  • Serial numbers of missing cheques
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3
Q

Cheque and Credit Card Fraud

If an account has been opened with fictitious details, find out:

DANS

A

DANS

• Descriptions of the suspect and any associates at the time
• The account number and the date it was opened
• The nature and amount of the first deposit
• The serial numbers of the cheques supplied

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4
Q

Cheque and Credit Card Fraud

When cheques are dishonoured through lack of funds, interview the account holder and find out:

SDNAS

A

SDNAS

  • Suspect’s details (name, dob, add)
  • Date the account was opened
  • Nature and amount of the first deposit
  • Amount of any savings in other accounts.
  • State of the account at the time the cheques were issued
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5
Q

Cheque and Credit Card Fraud

What not to do with documents?

A

PUM

• punch, fold or crease them

• use staples, pins or sellotape

• make impressions on them when writing minutes on the file.

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6
Q

Company Fraud

Sources of Assistance:

A

PMCFNL

  • Police accountants and legal officers
  • Ministry of Business, Innovation and Employment
  • Commerce Commission
  • Financial Markets Authority
  • NZ Customs
  • Liquidators and receivers
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7
Q

Serious Fraud Office Investigations

When must you notify SFO:

A
  1. All fraud complaints with actual or potential loss over $2,000,000
  2. All fraud complaints where the facts, law or evidence is of great complexity
  3. Any fraud complaint of great interest or concern; for example, fraud involving a public figure.
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8
Q

Company Fraud

Category A Offending:

A

Large-scale thefts and other dishonesty offences against employers by employees - Usually people such as accountants or mangers who use their position to manipulate the companies financial records.

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9
Q

Company Fraud

Category B Offending:

A

Dishonesty offences committed against financial institutions by people outside the institution obtaining money through deception and GST fraud against the IRD by businesses that make false GST returns.

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10
Q

Company Fraud

Category C Offending:

A

Commercial fraud committed against the public by people who, either as individuals or through the guise of a company, entice people to invest money.

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11
Q

Company Fraud

Category D Offending:

A

Dishonesty offences committed by professional people in a position of trust, such as accountants against their clients.

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