Deception Manual

Question 1

Examples of cheque and credit card fraud

Answer 1

Stolen cheques or credit cards Counterfeit cards Using a document Dishonored cheques

Question 2

Steps for investigating deception offences

Answer 2

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.

Question 3

Company Deception Categories

Answer 3

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)

Question 4

Resources to use when invetigating deception

Answer 4

• 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