Police Manual

Question 1

Category A

Answer 1

CATEGORY A
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.

Question 2

Category B

Answer 2

CATEGORY B
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. In the latter case, the offender may be:
- an employee who covers misappropriation of money from their employer by obtaining fraudulent GST refunds to ‘replace’ the money the employee has stolen or the operator of the business.

Question 3

Category C

Answer 3

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

Question 4

Category D

Answer 4

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.

Question 5

Company Criminal Liability

Answer 5

COMPANY CRIMINAL LIABILITY
If senior exec, acting on behalf of the company, commits an offence the company is criminally liable. Actions of the exec are said to be the state of mind/actions of the company.
Company is principal offender/exec is liable as a party. .

Question 6

Questions To Ask Victim If Reports Stolen Credit Card/Cheque

Answer 6

• Find out the identity used by the offender

- Obtain descriptions of the offender, the property obtained and the vehicle used.

Question 7

Enquiries With Account Manager

Answer 7

IN ALL CASES OF CREDIT/CHEQUE FRAUD - ACCOUNTS MANAGER

• Account holder’s full name, occupation, private and business addresses and telephone numbers
• Date the account was opened
• Account history and how it has been operated
• Date the cheque book or credit card was reported missing, how and by whom a loss was reported
• Serial numbers of any missing cheques
• Details of any cheques dishonoured and returned
• Whether the account holder is suspected of issuing valueless cheques.

Question 8

Other Enquiries Regarding Account Opening

Answer 8

WHEN ACCOUNT OPENED W FICTITIOUS DETAILS

• Account number and the date it was opened
• Details used when the account was opened
• Nature and amount of the first deposit
• Name of employee who opened the account
• Descriptions of the suspect and any of their associates at the time

Question 9

Other Enquiries In Cheque

Answer 9

OTHER GENERAL ENQUIRIES IN BANK FRAUD

• Was offender photographed/captured on CCTV at the bank or retail outlet and obtain the images.
• Contact other Police stations and fraud squads that may hold related complaints and information.
• Obtain a sample of the suspect’s handwriting from bank documents
• Interview complainant/informant

Question 10

Sources of Specialist Information

Answer 10

SOURCES OF SPECIALIST INFORMATION

• Police accountants and legal officers (legal advice)
• Commerce Commission (pyramid selling)
• NZ Customs (international travel)
• MBIE
• Liquidators (companies in liquidation)
• Financial Market Authority (Securities Act 1978)

Question 11

4 Sources Of Info Available With MBIE

Answer 11

Registrar of Companies, Insolvency Services, Companies Office, Official Assignee