Intranet Stuff Flashcards
What to find out from the bank for deception offences
• the account holder’s full name, occupation, private and
business addresses and telephone numbers
• the date the account was opened
• the account history and how it has been operated
• the date the cheque book or credit card was reported
missing
• how and by whom a loss was reported
• the serial numbers of any missing cheques
• details of any cheques dishonoured and returned
• whether the account holder is suspected of issuing
valueless cheques.
What to find out when an account has been opened with fictitious details,
• the account number and the date it was opened
• the nature and amount of the first deposit
• details of any other deposits
• the details used when the account was opened
• descriptions of the suspect and any of their associates at
the time
• the names and addresses of the employee who opened
the account and any other employees who can identify
the suspect. Interview these employees and obtain
statements
• the serial numbers of the cheques supplied
• details of the dishonoured cheques and the people or
firms defrauded.
What is Category A deception investigation
Large-scale thefts and other dishonesty offences against employers by
employees - usually people such as accountants and managers who use
their position to manipulate the company’s financial systems.
What is Category B deception investigation
Dishonesty offences committed against financial institutions by people
outside the institution obtaining money from it through deception.
Category B also includes GST deception against the Inland Revenue
Department by businesses that make false GST returns.
What is Category C deception investigation
Commercial deception committed against the public by people who,
either as individuals or through the guise of a company, entice people to
invest money.
What is Category D deception investigation
CATEGORY D
Dishonesty offences committed by professional people in a position of trust, such as solicitors and accountants, against their clients. Offences usually - theft by person in special relationship, dishonestly taking or using documents or using forged documents.
What must the serious fraud office be notified of?
• All fraud complaints with an actual or potential loss in excess of
$2,000,000. The actual or potential loss must result from the fraud
under investigation.
• All fraud complaints where the facts, law or evidence is of great
complexity. Such complaints could include those involving
international financial transactions, computer manipulations or
other complex methods of commission. However, complaints
involving international financial transactions or computer
manipulations that are simple or straightforward do not fall into
this category.
• Any fraud complaint of great interest or concern; for example, fraud
involving a public figure.
• The office will determine whether the complaint involves serious or
complex fraud.
Who can authorise a Serious fraud office referral
District commander and above
types of potential assistance with deception investigations
Police accountants and legal officers, Ministry of Business, Innovation and Employment - • Registrar of Companies. • Companies Office. • Official assignee. • Insolvency Services. Commerce Commission Financial Markets Authority NZ customs Liquidators or receivers
Company guilty?
A company can be guilty of a criminal offence. When a senior executive of the company, acting on behalf of the company, commits an offence the company is criminally liable. The actions of the executive are said to be the actions and state of mind of the company
Does an SFO have a power of arrest?
SFO’s do not have the power of arrests. There are occasions where police will be asked to arrest suspect.
