Credit card and cheque offences Flashcards
Details to make counterfeit cards can come from…
Compromised ATM and card skimming
What is another term for a counterfeit card?
A CLONED card
What is the aim of the investigation into card offences?
To identify the offenders and recover the property, cheques and cards.
With dishonored cheques, what is the main aim of the investigation?
Establish INTENT to OBTAIN or CAUSE LOSS by DECEPTION.
Before beginning the investigation, what must you do?
Seek guidance from the banks fraud investigators.
What forms are typically used when getting information from banks?
(1) Customer Consent Forms
(2) Information Requests
(3) Production Orders.
INTERVIEWING
What things should be considered?
(1) The name and details used to open the account
(2) The date the account was opened
(3) Account history, first deposit, and how it has been operated since
(3) Date cards and cheques went missing
(4) Whether account holder is a suspect
(5) Descriptions of any suspects
What forensic material can be obtained?
(1) Handwriting sample from bank documents.
(2) CCTV footage.
(3) Dishonored cheques
To best preserve the documents, what must you NOT do?
(1) Punch, fold or crease
(2) Staple, pin or sellotape
(3) Make impressions on.
How should documents be handled?
Place on file in clear plastic sleeve.
Steps to locate offender:
(1) Check addresses
(2) Rego / phone number enquiries
(3) Post photo to Bulletin board for ID
When interviewing the suspect what should you seek and why?
Seek an explanation, to establish whether there was intent to obtain or cause loss by deception.
What forensic evidence should you obtain from the suspect?
Fingerprints and handwriting sample.
When obtaining a hand writing sample what should you use?
If possible use the same form that you want to compare it to.
What follow up enquiries should be done?
Follow up to confirm or refute the suspects explanation.
What is the most suitable charge?
Obtain or cause loss by deception.
What are the 4 categories of Company Deception?
Category A:
Large scale dishonesty against employers by employees. Usually by accountants and managers.
Category B:
Dishonesty against financial institutions by people outside the institution. E.g. GST fraud against IRD.
Category C:
Commercial deception against the public. E.g. enticing people to invest money.
Category D:
Dishonesty by professional people in a position of trust.
Who may assist police fraud investigations:
List 4.
(1) Police accountants
(2) MBIE (Ministry of business Innovation and Employment)
(3) Commerce Commission
(4) Financial Markets Authority
(5) Customs
(6) Liquidators and receivers
What are the 3 main criteria for investigation through the Serious Fraud Office:
(1) Loss over 2 million dollars
(2) Great Complexity
(3) Great interest or concern
