Deception Manual Flashcards
Examples of cheque and credit card fraud
Stolen cheques or credit cards Counterfeit cards Using a document Dishonored cheques
Steps for investigating deception offences
1) Interview complainant
- Identity used/Description of offender
2) Contact accounts manager at the bank (obtain full details)
- Account holder full details
- Date account opened
- Account history
- How & who the loss was reported by
- Serial number of missing cheques
3) For accounts with ficticious details find out:
- Account number and date it was opened
- nature & amount of first deposit
- Bank transactions
- Account holder details
- Descriptions of suspect
4) Obtain a sample of the suspect’s handwriting from bank documents.
5) If Dishonured cheques through lack of funds, interview account holder & obtain
- Suspects full details
- Account number and date it was opened
- Nature & amount of first deposit
- Overdraft arrangements
- State of account @ time cheque was issued
- Amount in savings/other accounts
6) Contact other Police stations and fraud squads for info
7) Obtain any relevant CCTV, photos etc.
Company Deception Categories
Category A
- Large-scale thefts and other dishonesty offences against employers by employees
Category B
- Dishonesty offences committed against financial institutions by people outside the institution obtaining money from it through deception (Includes false Tax return to IRD)
Category C
-Commercial deception committed against the public by people who, either as individuals or through the guise of a company, entice people to invest money
Category D
- Dishonesty offences committed by professional people in a position of trust, such as solicitors and accountants, against their clients.
(Usually a paper trail to follow - complx investigation)
Resources to use when invetigating deception
- Police forensic accountants and legal officers (Advice
- Ministry of Business, Innovation and Employment (Information from Companies register etc)
- Comerce commision (Info on Pyrimid selling)
- NZ Customs (CAPPS alerts & International travel)
- Liquidators and receivers