Police Instructions

Question 1

Credit card and cheque offences usually relate to…(4)

Answer 1

-Stolen cheques or cards (from thefts, burglaries)

-Counterfeit cards (skimming)

-Using a document (fraudulent cheque accounts or cards)

-Dishonoured cheques (from genuine account holders who exceed their authority; intent to obtain or cause loss by deception)

Question 2

Interviewing the informant (4)

Answer 2

Confirm

-identity used by the offender.
-descriptions of the offender,
-the property obtained
-vehicle(s)used.

Question 3

Interviewing the accounts manager (8)

Answer 3

-details for the account holder
-the date the account was opened
-the account history and how it was 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.

Question 4

When an account has been opened with fictitious details, find out… (8)

Answer 4

-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 associates
-names and addresses of the employee who opened the account and any other employees who can identify the suspect
-serial numbers for the cheques supplied
-details of the dishonoured cheques and the people or firms defrauded.

Question 5

Company Deception
Category A

Answer 5

Large-scale thefts and other dishonesty offences against employers by employees - usually accountants or managers who use their position to manipulate the company’s financial systems.

Offences are usually:
-dishonestly takes/uses document
-theft by person in a special relationship
-altering, concealing, destroying or reproducing documents
-using altered or reproduced documents
-accessing a computer for a dishonest purpose
-forgery
-false accounting
-obtaining ownership, possession or control by deception.

Question 6

Company Deception
Category B

Answer 6

Dishonesty offences committed against financial institutions by people outside the institution - obtaining money via deception.

Also includes GST deception against IRD - businesses making false GST returns, e.g. an employee who covers misappropriation of money from their employer by obtaining fraudulent GST refunds to “replace” the money the employee has stolen.

Offences include:
-false statement by promoter
-dishonestly takes/uses document
-accessing a computer for dishonest purposes
-forgery
-false accounting

Question 7

Company Deception
Category C

Answer 7

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

Offences are usually:
-false statement by promoter
-obtaining ownership, possession or control by deception.
-obtaining credit by deception

Also, consider whether the person has offended under the Financial Markets Authority Act 2011 or the Fair Trading Act 1986.

Question 8

Company Deception
Category D

Answer 8

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

Offences are usually:
-theft by person in a special relationship
-dishonestly takes/uses a document
-using forged documents.

Question 9

Serious Fraud Office Investigations

Notified when? (3)
Power of arrest?

Answer 9

-All fraud complaints with an actual or potential loss in excess of $2,000,000.00. The actual loss MUST result from the fraud under investigation.
-All fraud complaints where the facts, law or evidence is of great complexity.
-Any fraud complaint of great interest or concern

SFO investigators do not have a power of arrest. They will ask Police for assistance.